The Gujarat Value Added Tax Act, 2003

{
    "id": 16866,
    "slug": "the-gujarat-value-added-tax-act-2003-2003",
    "title": "The Gujarat Value Added Tax Act, 2003",
    "short_title": "The Gujarat Value Added Tax Act, 2003",
    "act_number": "Gujarat Act No. 1 of 2005",
    "act_year": 2003,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": "2026-03-31",
    "description": "The Gujarat Value Added Tax Act, 2003",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and Commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"agriculture\" with all its grammatical variations and cognate expressions includes floriculture, horticulture, the raising of crops, grass or garden produce, and grazing; but does not include dairy farming, poultry farming, stock breeding or the mere cutting of wood or grass or gathering of fruits;\n(2) \"agriculturist\" means a person who cultivates land personally for the purpose of agriculture;\n[(3) \"appointed day\" means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1;]\n(4) \"business\" includes-\n(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit or gain and whether or not any profit or gain accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumables stores, waste products, or such other goods, or waste or scrap of any of them which is ancillary or incidental to or resulting from such trade, commerce, manufacture, adventure or concern;\n[(5) \"Capital goods\" means plant and machinery (other than second hand plant and machinery) meant for use in manufacture of taxable goods and accounted as capital assets in the books of accounts;]\n(6) \"Central Act\" means the Central Sales Tax Act, 1956 (LXXIV of 1956.);\n(7) \"Commission Agent\" means a dealer who bonafidely buys or sells, for an agreed commission, any goods on behalf of principals;\n(8) \"Commissioner\" means the person appointed to be the Commissioner of Commercial Tax for the purposes of this Act.\n(9) (a) \"To Cultivate\" means to carry on any agricultural operation; and\n(b) \"To cultivate personally\" means to cultivate on one's own account-\n(i) by one's own labour, or\n(ii) by the labour of one's own family, or\n(iii) By servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family.\n(10) \"dealer\" means any person who, for the purpose of or consequential to his engagement in or, in connection with or incidental to or in the course of his business buys, sells, manufactures, makes supplies or distributes goods, directly or otherwise, whether for cash or deferred payment, or for commission, remuneration or otherwise and includes,-\n(a) the Central Government or a State Government or any local authority such as municipality or municipal corporation or panchayat, a statutory authority, a company, a partnership firm, a Hindu Undivided Family or any society, club, association or body, incorporated or not, of persons which carries on business;\n(b) a casual dealer, that is to say, a person who whether as principal, agent or in any other capacity, undertakes occasional transaction of a business nature in any exhibition-cum-sale or auction or otherwise in the State, whether for cash, deferred payment, commission, remuneration or other valuable consideration;\n(c) an auctioneer, who sells or auctions goods belonging to any principal whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of principal;\n(d) a factor, broker, commission agent, del credere agent or an auctioneer or any mercantile agent, by whatever name called, who carries on business on behalf of any principal whether disclosed or not;\n(e) any person who transfers, otherwise than in pursuance of a contract, property in any goods for cash, deferred payment or other valuable consideration;\n(f) any person who transfers property in goods (whether as goods or in some other from) involved in the execution of a works contract;\n(g) any person who delivers goods on hire purchase or any system of payment by instalments;\n(h) any person who transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and\n(i) any person who supplies, by way of or as part of any service or in any other manner whatsoever, goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration.\n(ii) The Central Government or a State Government or a local authority or railway administration or port trusts or a statutory body, which whether or not in the courses of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash, deferred payment, commission, remuneration or other valuable consideration, shall be deemed to be dealer for the purposes of this Act.\n(iii) Any person or body, which disposes of any goods including unclaimed, confiscated, unseviceable, scrap, surplus, old, obsolete, discarded, waste or surplus product or goods, whether by auction or otherwise, directly or through an agent, for cash deferred payment, commission, remuneration or other valuable consideration, shall be deemed to be dealer for the purpose of this Act.\nExceptions.\n(i) an agriculturist who sells exclusively agricultural produce grown on land cultivated by him personally;\n(ii) an individual who sells exclusively any fish or any sea-food caught by him personally or by any member of this family on account of or on behalf of such individual; and\n(iii) a charitable, religious or educational institution, carrying on the activity of manufacturing, buying, selling or supplying goods, in performance of its functions, for achieving its avowed objects, which are not in the nature of business.\n(11) \"declared goods\" means goods declared to be of special importance in inter-State trade or commerce under section 14 of the Central Act; (LXXIV of 1956)\n[(12) \"earlier-law\" means any of the following laws, that is to say:-\n(i) the Bombay Sales of Motor Spirit Taxation Act, 1958, (Bombay LXVI of 1958)\n(ii) the Gujarat Sales Tax Act, 1969, (Gujarat 1 of 1970); or\n(iii) the Gujarat Purchase Tax on Sugarcane Act, 1989; (Gujarat 11 of 1989)\n(13) \"goods\" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes live stocks, all materials, articles and commodities and every kind of property (whether as goods or in some other form) involved in the execution of works contract, all intangible commodities and growing crops, grass, standing timber or things attached to or forming part of the land, which are agreed to be severed before sale or under the contract of sale;\n[(13A) \"HSN code\" means harmonized system of nomenclature code assigned to the goods specified in the Schedules;]\n(14) \"manufacture\" with its grammatical variations and cognate expressions means includes producing, making, extracting, collecting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed;\n(15) \"Person\" includes an individual, a joint family or Hindu Undivided Family, a company, a firm, an association of persons or body of individuals, whether incorporated or not, a society, club or other institution, a local authority, the Central Government or a State Government and every artificial juridical person not falling within any of the preceding descriptions;\n(16) \"place of business\" means any place where a dealer carries on business and includes,-\n(a) a warehouse, godown or other place where a dealer stores or processes his goods;\n(b) any place where a dealer produces or manufactures goods;\n(c) any place where a dealer keeps his books of accounts;\n(d) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods;\n(e) any place of business of an agent by whatever name called through whom a dealer carries on business;\n(17) \"prescribed\" means prescribed by rules;\n(18) \"purchase price\" means the amount of valuable consideration paid or payable by a person for any purchase made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986.) or the Customs Act, 1962 (52 of 1962.) and any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation, when such cost is separately charged and includes,-\n(a) in relation to-\n(i) the transfer, otherwise than in pursuance of a contract of property in any goods,\n(ii) the supply of goods by any unincorporated association or body of person to a member thereof,\n(iii) the supply by way of or/as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating).\n(b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable by a person for the execution of such works contract, the amount representing labour charges for such execution,\n(c) in relation to the delivery of goods on hire purchase or any system of payment by instalment, the amount of valuable consideration payable by a person for such delivery;\n(19) \"raw materials\" means goods used as ingredient in the manufacture of other goods and includes processing materials, consumable stores and materials used in the packing of the goods so manufactured but does not include fuels for the purpose of generation of electricity;\n(20) \"registered dealer\" means a dealer registered under the provisions of this Act, who holds a certificate of registration granted or deemed to have been granted under this Act;\n(21) \"resale\" means a sale of purchased goods,-\n(i) in the same form in which they were purchased; or\n(ii) without using them in the manufacture of any goods or without doing anything to them which amounts to or results, in, a manufacture;\n(22) \"rules\" means the rules made under this Act;\n(23) \"sale\" means a sale of goods made within the State for cash or deferred payment or other valuable consideration and includes,-\n(a) transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration,\n(b) transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract,\n(c) delivery of goods on hire purchase or any systems of payment by instalments.\n(d) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration,\n(e) supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration,\n(f) Supply of goods by a society or club or an association to its members on payment of a price or of fees or subscription or any consideration,\n(g) supply of goods by way of or as part of any service in any other manner whatsoever, of\n(h) supply of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration,\n(i) supply by way of barter of goods,\n(j) disposal of goods by a person in the manner prescribed in Explanation (iii) to clause 10\n[(ii) for the purpose of sub-clause (b) of the expression \"works contract\" means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazette , specify] ;\n(iii) every transfer of property in goods by the Central Government, any State Government, a statutory body or a local authority for cash, deferred payment of other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act;\n(24) \"sale price\" means the amount of valuable consideration paid or payable to a dealer or received or receivable by a dealer for any sale of goods made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986.) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof, and includes,-\n(a) in relation to-\n(i) the transfer, otherwise than in pursuance of a contract, of property in any goods,\n(ii) the transfer of the right to use any goods for any purpose, whether or not for a specified period,\n(iii) the supply of goods by any unincorporated association or body of persons to a member thereof,\n(iv) the supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating,)\n(b) in relation to the transfer or property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution;\n(c) in relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery;\n(25) \"Schedule\" means a Schedule appended to this Act;\n(26) \"the State\" means the State of Gujarat;\n(27) \"tax\" means a tax leviable and payable under this Act on sales or purchase of goods and includes lumpsum tax leviable or payable under [ [section 14,14A] , [14B 14C or 14D]\n(28) \"tax period\" means a calendar month or a quarter as may be prescribed by the State Government;\n(29) \"taxable goods\" means goods other than those on the sales or purchase of which no tax is payable under section 5;\n(30) \"taxable turnover\" means the turnover of all sales or purchases of a dealer during the prescribed period in any year, which remains after deducting therefrom,-\n(a) the turnover of sales not subject to tax under this Act.\n(b) the turnover of goods declared exempt under sub-section (1) of section 5 or under a notification under sub-section (2) of section 5, and\n(c) in case of turnover of sales in relation to works contract, the charges towards labour, service and other like charges, and subject to such conditions as may be prescribed:\n(31) \"Tribunal\" means the tribunal constituted under section 19 ;\n(32) \"turnover of purchase\" means the aggregate of the amount of purchase price paid or payable by a dealer in respect of any purchase of goods made by him during a given period after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period;\n(33) \"turnover of sales\" means the aggregate of the amount of sale price received or receivable by a dealer in respect of any sale of goods made during a given period after deducting the amount of sale price, if any, refunded by the dealer to a purchaser, in respect of any goods purchased and returned by the purchaser within the prescribed period;\n(34) \"total turnover\" means aggregate of the following transaction effected by a dealer:\n(a) turnover of sales or purchases of goods within the State whether such sales or purchases of goods are taxable or exempt under this Act;\n(b) turnover of sales of goods in the course of inter-State trade or commerce;\n(c) turnover of sales of goods in the course of export of goods out of the territory of India;\n(d) turnover of sales by a dealer on his own account and also on behalf of his principal.\n(35) \"value of goods\" means the value as ascertained from the purchase invoices or bills and includes insurance charges, excise duties, counter vailing duties, value added tax, sales tax, transport charges, freight charges and all other charges incidental to the transaction of the goods:\n[(36) \"year\" means financial year]\n[(37) \"zero rated sale\" means a sale of goods by a registered dealer to another registered dealer on which the rate of tax leviable shall be zero but tax credit on the purchase related to that sale is admissible.]\nChapter II\nIncidence and Levy of Tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Incidence of Tax.",
            "chapter": null,
            "content": "(i) Whose total turnover during the year immediately preceding the appointed day exceeded rupees five lakhs and whose taxable turnover exceeded rupees ten thousand in a year (the aforesaid amounts of total turnover and taxable turnover are hereinafter referred to as \"thresholds of turnover\"), or\n(ii) Who was registered under the earlier law or under the Central Act as on the appointed day, or\n(iii) whose total turnover and taxable turnover in any year first exceed the thresholds of turnover, or\n(iv) who is registered or liable to be registered as a dealer under this Act or under the Central Act at any time after the appointed day.\n(a) in case of clauses (i) and (ii) of sub-section (1), with effect from the appointed day;\n(b) in case of clause (iii) of sub-section (1), with immediate effect when his turnover calculated from the commencement of the year first exceeds the thresholds of turnover;\n(c) in case of clause (iv) of sub-section (1), with immediate effect when he becomes so liable or the date of registration under this Act, whichever is earlier.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Certain Sales and purchases not liable to tax.",
            "chapter": null,
            "content": "(a) in the course of inter-State trade or commerce; or\n(b) outside the State; or\n(c) in the course of the import of goods into or export of goods out of the territory of India, and the provisions of this Act and the rules thereunder shall be construed accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Exemptions.",
            "chapter": null,
            "content": "[(b) Where the State Government considers it necessary so to do in the public interest to continue tax exemption granted to the sales or purchases of goods by industrial units under sub-section (2) of section 49 of the Gujarat Sales Tax Act, 1969, it may, by notification in the Official Gazette , continue such exemption with such modification, subject to such conditions and for such period, as may be prescribed]\n[5A. Zero rated sale.\n(1) Sale of goods to the Developer or Co-developer of Special Economic Zone as defined in the Gujarat Special Economic Zone Act, 2004 (Gujarat 11 of 2004); or\n(2) Sale of goods to a unit carrying on its business in the processing area or in the demarcated area of Special Economic Zone and approved as such by the Approval Committee as defined in the Gujarat Special Economic Zone Act, 2004 (Gujarat 11 of 2004):",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Taxes payable by a dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Levy of tax on turnover of sales and rates of tax.",
            "chapter": null,
            "content": "(i) two and half paise in the rupee on the goods specified in the entries at serial numbers [19A]\n(ii) one paisa in the rupee on the goods specified in the entries in Schedule II other than the entries mentioned in clause (i) above\n(a) goods declared to be of special importance in section 14 of the Central Sales Tax Act, 1956 (74 of 1956);\n(b) goods specified in entry at serial number 13 in Schedule II; and\n(c) such goods as the State Government may, by notification in the Official Gazette, specify.]\n[7A. Power to assign HSN code to goods. [***]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Adjustments in tax.",
            "chapter": null,
            "content": "(a) that sale has been cancelled; or\n(b) the consideration previously agreed upon for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; or\n(c) The goods or part of the goods sold have been returned to the seller,\n(i) Provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is incorrect in relation to the amount properly chargeable on that sale; or\n(ii) furnished a return in relation to the period in respect of which tax on that sale is attributable, and has accounted for an incorrect amount of tax on that sale in relation to the amount properly chargeable on that sale.\n(a) if the amount of tax chargeable in relation to that sale exceeds the amount of tax actually accounted for by the seller, the amount of that excess shall be deemed to be tax charged by such seller in relation to a taxable sale attributable to the tax period in which the adjustment is to be made, and shall not be attributable to any prior tax period; or\n(b) The amount of tax actually accounted for exceeds the amount of tax properly chargeable in relation to that sale, such seller shall reduce the amount of tax attributable to the said tax period in terms of section 7 by that excess amount of tax :\n(a) where the excess tax has been borne by the purchaser of goods, or\n[(b) if the relevant event as described in sub-section (1) has occurred subsequent to such period as may be prescribed, from the date of such sales made by the dealer]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Levy of purchase tax.",
            "chapter": null,
            "content": "(i) consigned or dispatched for branch transfer or to his agent outside the State,\n(ii) used as raw materials in the manufacture or in the packing of goods so dispatched outside the State in the course of branch transfer or consignment or to his agent outside the State,\n(iii) used as fuel for the manufacture of goods,\n(iv) used as raw materials or capital goods in manufacture of goods specified in Schedule I or goods exempt from the whole of the tax by a notification under sub-section (2) of section 5 or in the packing of goods so manufactured,\n(v) used as fuel or capital goods in generation of electrical energy including captive power,\n(vi) not connected with his business,\n(vii) used as fuel in motor vehicles,\n(viii) used as capital goods in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract,\n(ix) used for transferring the right to use for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations, or\n(x) used for any other purpose as may be specified by the State Government by notification in the Official Gazette , then such dealer shall be liable to pay purchase tax on the turnover of such purchases at the rate set out against each of such goods specified in Schedule II.\n(i) two and half paise in the rupee on the goods specified in the entries at serial numbers [19A]\n(ii) one paisa in the rupee on the goods specified in the entries in Schedule II other than the entries mentioned in clause (i) above\n(a) goods declared to be of special importance under section 14 of the Central Sales Tax Act, 1956 (74 of 1956); (74 of 1956)\n(b) goods specified in entry at serial number 13 in Schedule II; and\n(c) such goods as the State Government may, by notification in the Official Gazette , specify.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Rate of tax on packing materials.",
            "chapter": null,
            "content": "11. [Tax credit] .\n[(i) tax collected from the dealer by a registered dealer from whom he has purchased such goods or the tax payable by the purchasing dealer to a registered dealer who has sold such goods to him during the tax period, or]\n(ii) tax paid by him during the tax period under [sub-section (1),(2)(5) or (6)] of [section 9 or;] .\n[(iii) tax paid by the purchasing dealer under the Gujarat Tax on Entry of Specified Goods into Local Area Act, 2001 (Gujarat 22 of 2001)] ;\n(b) The tax credit to be so claimed under this sub-section shall be subject to the provisions of sub-sections (2) to (12); and the tax credit shall be calculated in such manner as may be prescribed.\n(i) sale or re-sale by him in the State;\n(ii) sale in the course of inter-State trade and commerce;\n(iii) branch transfer or consignment of taxable goods to other states (subject to the provision of sub-clause(b) below);\n(iv) sales in the course of export out of the territory of India;\n(v) sales to export oriented units or the units in Special Economic Zones for sale in the course of export out of the territory of India;\n(vi) use as raw material in the manufacture of taxable goods intended for (i) to (v) above or in the packing of the goods so manufactured:\n[(vii) use as capital goods meant for use in manufacture of taxable goods intended for (i) to (vi) above subject to the condition that such capital goods are purchased after the appointed day] ;\n(b) Notwithstanding anything contained in this section, the amount of tax credit in respect of a dealer shall be reduced by the amount of tax calculated at the rate of four per cent [taxable on the turnover of purchases within the State]\n(i) of taxable goods consigned or dispatched for branch transfer or to his agent outside the State, or\n(ii) of taxable goods which are used as raw materials in the manufacture, or in the packing of goods which are dispatched outside the State in the course of branch transfer or consignment or to his agent outside the State.\n[(iii) of fuels used for the manufacture of goods]\n(a) made from any person other than a registered dealer under this Act;\n(b) made from a dealer who is not liable to pay tax under this Act;\n(c) made from a registered dealer who has been permitted under [section 14 14A, 14B, 14C or 14D] to pay lump sum amount of tax in lieu of tax.;\n(d) made prior to the relevant date of liability to pay tax as provided in subsection (3) of section 3;\n[(dd) made prior to the date of registration;]\n(e) made in the course of inter-State trade and commerce;\n(f) [of the goods (not being taxable goods dispatched outside the State in the course of branch transfer or consignment)] which are disposed of otherwise than in sale, resale or manufacture;\n(g) of the goods specified in the Schedule I or the goods exempt from whole of tax by a notification under sub-section (2) of section 5;\n(h) of the goods which are used in manufacture of goods specified in Schedule I, [or the goods exempt from the whole of the tax by a notification under sub-section (2) of section 5] or in the packing of goods so manufactured;\n[(i) Of capital goods used in the manufacture of goods specified in schedule I or the goods exempt from the whole of the tax by a notification under subsection (2) of section 5 or in generation of electrical energy including captive power]\n(j) of vehicles of any type and its equipment, accessories or spare parts\n(except when purchasing dealer is engaged in the business of sales of such goods)\n(k) [of the property] or goods not connected with the business of the dealer;\n(l) of the goods which are used as fuel in generation of electrical energy meant for captive use or otherwise;\n[(ll) of petrol, high speed diesel, crude oil and lignite unless such purchase is intended for resale;]\n(m) of the goods which are used as fuel in motor vehicles;\n[(mm) of capital goods used in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract;\n(mmm) of the goods for which right to use is transferred for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations;\n(mmmm) made form a dealer after the name of such dealer has been published under sub-section (11) of section 27 or section 97;]\n(n) of the goods which remain as unsold stock at the time of closure of business;\n[(nn) of the goods purchased during the period when the permission granted under clause (a) of sub-section (1) of section 14 has remained valid under clause (b) of that sub-section;]\n(o) where original invoice does not contain the details of tax charged separately by the selling dealer from whom purchasing dealer has purchased the goods;\n(P)\n(i) where original tax invoice [or duplicate thereof duly authenticated in accordance with the rules made in this behalf] is not available with purchasing dealer or there is evidence that the same has not been issued by the selling dealer from whom the goods are purported to have been purchased;\n[(ii) Notwithstanding anything contained in clause (d) or (dd) in this subsection and subject to such conditions and in such manner as may be prescribed, a registered dealer shall be allowed to claim tax credit for the taxable goods held in stock on the date of registration which are purchased after 1st April, 2008 and during the period of one year ending on the date of registration.\n(iii) Notwithstanding anything contained in clause (nn) in this sub-section and subject to such conditions and in such manner as may be prescribed, a registered dealer, Whose permission to pay lump sum tax under section 14,\n(a) is no longer valid on account of total turnover exceeding rupees fifty lakhs, or\n(b) is cancelled on request by such dealer,\n(b) Where the Capital goods referred to in sub-clause (vii) of clause (a) of sub-section (3) arc not used continuously for a full period of five years in the State, the amount of tax credit shall be reduced proportionately having regard to the period failing short of the period of five years.]\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Tax credit for stock on [ [31st March, 2006] ]",
            "chapter": null,
            "content": "(a) were liable to tax under the earlier law, and the purchasing registered dealer had paid the amount of tax to the selling registered dealer under the earlier law or had paid purchased tax under the earlier law, and\n(b) are intended to be used for the purposes specified in sub-section (3) of section-11- then the amount of tax so paid by the purchasing dealer on the such goods, determined in such manner and subject to the provisions of Section 11 as far as they may apply arid further subject to such conditions and restrictions and to such extent as may be prescribed, shall be allowed as the tax credit to the dealer referred to in sub-section (1) Such tax credit shall be available as the outstanding credit brought forward for being claimed in such manner as may be prescribed.\n(a) Which are not taxable under this Act or the earlier law;\n(b) Which are not included in the statement of taxable goods referred to in sub-section (1);\n(c) for which the dealer does not have in his possession sales vouchers issued by a dealer registered under the earlier law, against the purchases of the said goods or for which purchase tax payable under earlier law has not been paid by the [31st March, 2006] ;\n(d) Which are not recorded in the books of accounts of the dealer claiming tax credit under this section; or\n[(e) [***]\n(a) has claimed tax credit for such stock for which he is not entitled for claiming tax credit as per the provisions of section 11 and sub sections (3) and (4) of section, 12, or\n(b) has claimed excess tax credit that what he is entitled to under section 11 or under this section.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Net amount of Value Added Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Option for payment of lumpsum tax in lieu of tax on Sales.",
            "chapter": null,
            "content": "(i) sells the goods in the course of inter-State trade and commerce or exports goods out of the territory of India,\n(ii) [has purchased in the previous year or]\n(iii) dispatches the goods to his branch or his consigning agent outside the State or [has received in the previous year or] receives the goods from his branch situated outside the State or from consigning agent outside the State.\n(iv) [was engaged in the previous year or] engaged in the activity of the manufacture other than such activity other such activity as State Government may, by order in writing specify,\n(v) effects the sales or purchases through the commission agent,\n(vi) [has effected in the previous year or] effects the sales falling under sub-clause (b) or (d) of clause (23) of section 2, or\n[(vii) purchases goods from or sells goods to, dealer who has been granted permission to pay lump sum tax under this section;] - deleted.\n[(b) The permission granted under this clause (a) shall remain valid so long as the total turnover of the registered dealer does not exceed rupees [seventy-five lakhs] or the registered dealer does not undertake any of the activities mentioned in [clauses (i) to (vi)] of the proviso to clause(a). In case where total turnover of a registered dealer exceeds rupees [seventy-five lakhs] or the registered dealer undertakes any of the aforesaid activities during the course of the year, he shall be liable to pay tax under sections 7 and 9 for such tax period as may be prescribed for this purpose.]\n(a) be entitled to claim tax credit in respect of tax paid by him on his purchases,\n(b) charge any tax under this Act in his sales bill or sales invoice in respect of the sales on which lump sum tax is payable; and\n(c) issue tax invoice to any dealer who has purchased the goods from him.\n[14A. Composition of tax on works contract.\n[14B. Composition of tax on agricultural produce.\n(a) exclusively carries on a business of agricultural produce, and\n(b) is licensed as general commission agent with a market committee established under the Gujarat Agricultural Produce Markets Act, 1963.\n(a) sells the goods in the course of inter-State trade and commerce or exports goods out of the territory of India,\n(b) purchases the goods in the course of inter-State trade and commerce or imports goods from a place out of the territory of India,\n(c) dispatches the goods to his branch or his consigning agent out side the State or receives the goods from his branch situate out side the State or from consigning agent out side the State,\n(d) sells the goods to a person who is not a registered dealer, or\n(e) sells the goods to a dealer who is permitted to pay lump sum tax under section 14.\n(a) be entitled to claim tax credit in respect of tax paid by him on his purchases,\n(b) charge any tax under this Act in his sales bill or sales invoices in respect of the sales on which lump sum tax is payable, and\n(c) issue tax invoice to any dealer who has purchased the goods from him.\n[14C. Composition of tax on turnover of right to use the goods.\n[14D. Composition of tax on sales of eatables by hotels, restaurants, Caterers etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Burden of proof.",
            "chapter": null,
            "content": "Chapter III\nCommercial Tax Authorities and Tribunal\n[16. Commercial tax authorities and jurisdiction.\n(a) Joint Commissioners,\n(b) Deputy Commissioners,\n(c) Assistant Commissioners,\n(d) Commercial Tax officers, and\n[(e) other officers and persons, and give them such designations, as the State Government thinks necessary.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "17",
            "title": "17. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "18",
            "title": "18. Disputes regarding jurisdiction of tax authority.",
            "chapter": null,
            "content": "[19. Tribunal.\n(a) is adjudged an insolvent, or\n(b) engages during his term of office in any paid employment outside the duties of his office, or\n(c) is or becomes in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom otherwise than as a member, or\n(d) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body, or\n(e) is convicted of an offence involving moral turpitude.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "20",
            "title": "20. Powers of Tribunal and Commissioner.",
            "chapter": null,
            "content": "(a) receiving of proof of facts on affidavit;\n(b) Summoning and enforcing the attendance of any person, and examining him on oath or affirmation;\n(c) compelling the production of documents; and\n(d) issuing commissioners for the examination of witnesses.\nChapter IV\nRegistration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "21",
            "title": "21. Registration.",
            "chapter": null,
            "content": "(a) any business in respect of which a certificate of registration has been issued under this section, has been discontinued or, transferred, or\n(b) total turnover and taxable turnover of a dealer during the preceding year has not exceeded the thresholds of turnover specified in sub-section (1) of section 3,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "22",
            "title": "22. Voluntary registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "23",
            "title": "23. Deemed registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "24",
            "title": "24. Non-transferability of registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "25",
            "title": "25. Continuation of certificate of registration of dissolved firm.",
            "chapter": null,
            "content": "(a) a registered dealer is a firm and on the death of any partner of such firm, the firm stands dissolved, and\n(b) the person who immediately before such dissolution was a partner of the firm carries on business of the dissolved firm, as proprietor, then-\n(i) until the certificate of registration granted to the firm prior to its dissolution is amended under sub-clause (ii), the certificate of registration granted to the firm prior to its dissolution shall, subject to section, 27, continue to be valid for a period of six months;\n(ii) on an application made by such person within a period of six months from the date of dissolution of the firm for amendment of the certificate of registration and on information being furnished in the manner required by section 26, the certificate of registration granted to the firm prior to its dissolution shall be amended accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "26",
            "title": "26. Amendment of certificate of registration.",
            "chapter": null,
            "content": "(a) transfers his business, in whole or in part, or transfers his place of business, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof or effects or comes to know of any other change in the ownership of the business;\n(b) discontinues his business or changes the place of business thereof or opens a new place of business, or temporarily close the business for a period more than thirty days;\n(c) changes the name, style, constitution or nature of his business; or\n(d) enters into partnership or other association in regard to his business or effects any changes in the ownership of the business.\n(a) effects a change in the name of his business;\n(b) is a firm and there is a change in the constitution of the firm without dissolution thereof;\n(c) is a trustee of a trust and there is a change in the trustees thereof;\n(d) is a Hindu Undivided Family and the business of such family converted into a partnership business with all or any of the co-parceners as partners thereof; or\n(e) is a firm or a company or a trust or any other set up and change in the management takes place including the change of the director or the Managing Director of the Company;\n27. [Suspension or Cancellation of registration.]\n(a) any business, in respect of which a certificate of registration has been issued to a dealer under this Act is discontinued;\n(b) in the case of transfer of whole business by a dealer, the transferee already holds a certificate of registration under this Act;\n(c) an incorporated body has been wound up or it otherwise ceased to exist;\n(d) the owner of a proprietorship business dies leaving no successor to carry on the business;\n(e) in case of a firm or association of persons, it is dissolved; or\n[(ee) a dealer changes his place of business situated within the jurisdiction of one authority to a different place falling under the jurisdiction of another authority.\n(f) a dealer has ceased to be liable to pay tax under this Act-\n(a) in case of clause (a) or (b) of sub-section (1), with effect from the date of discontinuance or, as the case may be, transfer of the business;\n(b) in case of clause (c), (d), (e) or (f) of sub-section (1), from the date on which the dealer's liability to pay tax has ceased.\n(a) has failed to file three consecutive returns [***] under this Act;\n(b) knowingly furnishes incomplete or incorrect particulars in his returns [with a view to evade tax;]\n(c) has failed [to pay the tax due for three consecutive tax periods] from him under the provisions of this Act;\n(d) having issued tax invoice or retail invoices, has failed to account for the said invoices in his books of account;\n(e) holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false;\n[(f) [***]\n(g) has been convicted of an offence under this Act, or under the earlier law;\n(h) discontinues his business and has failed to furnish information regarding such discontinuation, [***]\n(i) without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue. [or]\n[(j) who has been found evading tax on account of variation in physical stock compared with his regular books of accounts;]\n(a) has failed to inform changes as required under sub-section (1) of section 26;\n(b) has failed to furnish return under section 29;\n(c) has failed to pay tax under section 30;\n(d) has failed to file declaration or intimate the changes as required under section 65 or 66; or\n(e) has failed to produce the books of accounts required under section 67,\n(a) fails without sufficient cause to comply with the provisions of sub-section (2); or\n(b) fails to surrender his certificate of registration as provided in sub-section (8),",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "28",
            "title": "28. Security from certain class of dealers.",
            "chapter": null,
            "content": "Chapter V\nReturns, Payment of Tax, Assessment, Recovery of Tax and Refund",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "29",
            "title": "29. Returns.",
            "chapter": null,
            "content": "(a) to furnish for such different periods, or\n(b) to furnish separate returns relating to various places of business of a dealer in the State for the said period, or for such different period, to such authority as he may direct.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "30",
            "title": "30. Periodical payment of tax and interest on non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "31",
            "title": "31. Collection of tax only by registered dealers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "32",
            "title": "32. Return scrutiny and provisional assessment.",
            "chapter": null,
            "content": "(i) net amount of tax payable, in accordance with section 13, is nil, or\n(ii) the amount of tax credit is carried forward for subsequent return,or\n(iii) the amount of refund is claimed therein, or\n(iv) the dealer has claimed in his return or the revised return higher amount of tax credit than the admissible amount of tax credit-\n(b) if the dealer who has been served the notice under clause (a) fails to comply with requirement of clause (a), the Commissioner shall determine the amount of tax payable in the manner as may be prescribed and serve on such dealer an order of the provisional assessment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "33",
            "title": "33. Self-assessment.",
            "chapter": null,
            "content": "(a) a dealer has furnished all the returns, revised returns, if any, and annual returns by the date prescribed therefore and paid the amount of tax due according to such returns, and\n(b) the Commissioner is satisfied that the returns or, as the case may be, revised returns and annual returns furnished by such dealer arc correct and complete, and\n(c) a notice for audit assessment under sub-section (2) of section 34 has not been served on such dealer within such period as may be prescribed,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "34",
            "title": "34. Audit Assessment.",
            "chapter": null,
            "content": "(i) the commissioner is not satisfied with the bonafide of any claim of tax credit, exemption, refund, deduction, concession, rebate; or genuineness of any declaration or evidence furnished by dealer in support thereof with the self-assessment, or\n(ii) the Commissioner has reason to believe that detailed scrutiny of the case is necessary, the Commissioner may, notwithstanding the fact that the dealer may have been assessed under section 33, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, which may be his place of business or a place specified in the notice, either to attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns or to produce such evidence as specified in the notice.\n[(b) in respect of such class of dealers as the State Government may, by rules, specify;]\n(a) has not furnished returns in respect of any period by the prescribed date;\n(b) has furnished incomplete or incorrect returns for any period;\n(c) has failed to comply with the terms of notice issued under sub-section (2);\n(d) has failed to maintain books of accounts in accordance with the provisions of this Act or rules made thereunder or has not regularly employed any method of accounting-\n(a) has failed to furnish, without reasonable cause, returns in respect of any period or the self-assessment by the prescribed date;\n(b) has furnished incomplete or incorrect returns for any period;\n(c) has availed tax credit for which he is not eligible;\n(d) has employed such method of accounting which does not enable the Commissioner to assess the tax due from him, or\n(e) has knowingly furnished false or incorrect self assessment;\n(a) and such assessment proceedings shall, for all purposes of this Act, be deemed to have been transferred to such authority.\n(b) The assessment proceedings under this sub-section shall be without prejudice to the assessment proceedings in respect of the said period or periods under any other provisions of this Act by any authority who otherwise has the jurisdiction to assess such dealer in respect of other transactions of sale or purchase or any other claim.\n(c) The assessment under this sub-section shall be made separately in respect of the transaction or claim relating to the said period or periods to the best of the judgment of the prescribed authority where necessary and irrespective of any assessment made under this sub-section, the dealer may be assessed separately under the other provisions of this section in respect of the said period or periods:\nProvided that, once the dealer is assessed under this sub-section, no tax from such transaction or claim and penalty and interest, if any, shall be levied or demanded from such dealer, at the time of assessment to tax under the other provisions of this section in respect of the said period or periods relating to such transaction or claim.\n[34A. Assessment on basis of fair market price .",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "35",
            "title": "35. Turnover escaping assessment.",
            "chapter": null,
            "content": "(a) escaped assessment; or\n(b) been underassessed; or\n(c) been assessed at a rate lower than the rate at which it is assessable; or\n(d) wrongly been allowed any deduction therefrom; or\n(e) wrongly been allowed any tax credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgement, the amount of tax due from the dealer in respect of such turnover which comes to his notice subsequently, and the provisions of this Act shall, so far as may be, apply accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "36",
            "title": "36. Refund of excess payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "37",
            "title": "37. Provisional refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "38",
            "title": "38. Interest on refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "39",
            "title": "39. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "[40. Refund of tax for certain categories.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "41",
            "title": "41. Remission of tax, penalty or interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "42",
            "title": "42. Payment and recovery of tax and interest on delayed payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "43",
            "title": "43. Continuation of certain recovery proceedings.",
            "chapter": null,
            "content": "(a) Where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the dealer another notice of demand only in respect of the amount by which such Government dues are enhanced and any recovery proceeding in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;\n(b) Where such Government dues are reduced in such appeal, revision or in other proceeding-\n(i) it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;\n(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceeding is pending;\n(iii) any recovery proceedings initiated on the basis of the notice of demand served upon him prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "44",
            "title": "44. Special mode of recovery.",
            "chapter": null,
            "content": "(a) any person from whom any amount of monies is due, or may become due, to dealer on whom notice has been served under sub-section (1), or\n(b) any person who holds or may subsequently hold monies for or on account of such dealer, to pay to the Commissioner, either forthwith upon the monies becoming due or being held or within the time specified in the notice (but not before the monies becomes due or is held as aforesaid) so much of the monies as is sufficient to pay the amount due by the dealer in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "45",
            "title": "45. Provisional attachment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "46",
            "title": "46. Special powers of tax authorities for recovery of tax as areas of land revenue.",
            "chapter": null,
            "content": "(i) the Commissioner, the Special Commissioner, Additional Commissioner and the Joint Commissioner shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879. (Bombay V of 1879.)\n(ii) the deputy Commissioners and Assistant Commissioners shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Assistant Collector or Deputy Collector under the said code.\n(iii) the Commercial Tax Officers shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "47",
            "title": "47. Transfer to defraud revenue void.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "48",
            "title": "48. Tax to be first charge on property.",
            "chapter": null,
            "content": "Chapter VI\nLiability to Pay Tax in Certain Cases",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "49",
            "title": "49. Applicability of the Act or earlier law to other persons liable to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "50",
            "title": "50. Liability of commission agent and principal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "51",
            "title": "51. Liability in case of transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "52",
            "title": "52. Amalgamation of companies.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "53",
            "title": "53. Liability in case of company in liquidation.",
            "chapter": null,
            "content": "(a) Who is a liquidator of any company which is being wound up whether under the orders of a court or otherwise; or\n(b) who has been appointed as receiver of any assets of a company (hereinafter referred to as the \"liquidator\")",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "54",
            "title": "54. Liability of partners of firm to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "55",
            "title": "55. Liability of guardians trustees etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "56",
            "title": "56. Liability of courts of Wards etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "57",
            "title": "57. Special provision regarding liability to pay tax in certain cases.",
            "chapter": null,
            "content": "(a) If a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such dealer under this Act or under any earlier law, and\n(b) if the business carried on by the dealer is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, penalty or interest due from such dealer under this Act or under any earlier law, whether such tax interest or penalty has been assessed before his death but has remained unpaid or is assessed after his death.\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or\n(b) is a trustee who carries on the business under a trust for a beneficiary,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "58",
            "title": "58. Liability in other cases.",
            "chapter": null,
            "content": "(a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and\n(b) every person who was at the time of such discontinuance, a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable jointly and severally for the payment of tax assessed and penalty or interest imposed and payable by such firm, association or family, whether such tax, interest or penalty or has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a dealer:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "59",
            "title": "59. Service of notice in certain circumstances.",
            "chapter": null,
            "content": "Chapter - VIA\n[Deduction at Source]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "59A",
            "title": "59A. Definitions.",
            "chapter": null,
            "content": "(a) \"contractor\" or \"sub-contractor\" means the dealer referred to in sub-clause (f) of clause (10) of section 2;\n(b) \"specified sale\" means the sale referred to in sub-clause (b) of clause (23) of section 2;\n(c) \"specified sale price\" in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, means such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for execution of such works contract, the amount representing labour charges for such execution and the price paid or payable for the goods purchased in the course of inter-state trade or commerce or in the course of import of goods into the territory of India for the use in execution of such works contract; and\n(d) \"specified works contract\" means a work contract, the specified sale price of which exceed one crore rupees.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 54
        },
        {
            "number": "59B",
            "title": "59B. Deduction at source in certain cases.",
            "chapter": null,
            "content": "(b) Any person being a contractor responsible for paying specified sale price to a subcontractor in pursuance of a contract with the sub-contractor for carrying out the whole or part of the work undertaken by the contractor in respect of a specified works contract, shall at the time of payment of the whole or part of the specified sale price deduct from such price an amount [at the rate as may be specified by the State Government [by Notification in the Official Gazette ] ] of such payment as a tax on specified sales.\n(c) The contractor, or as the case may be, sub-contractor shall furnish the prescribed statement to the person or, as the case may be, the contractor responsible for paying specified sale price and thereupon such person or contractor shall deduct the amount referred to in clause (a) or (b) on the basis of such statement.\n(b) On receipt of the application under clause (a), if the Commissioner is satisfied that the contractor or sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall give a certificate to that effect in such form as may be prescribed.\n(c) Where any such certificate is given under clause (b), the person responsible for paying any specified sale price under clause (a) or clause (b) of sub- section (3) shall not deduct any amount as tax in respect of the specified works contract mentioned in the certificate.\n(a) pay such amount into Government treasury in such manner and within such period as maybe prescribed,\n(b) obtain a treasury receipt therefore, and\n(c) furnish a copy of such receipt to the contractor or, as the case may be, the sub-contractor within thirty days form the date on which he obtains the receipt\nChapter VII\nAccounts and Records",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "60",
            "title": "60. Invoices.",
            "chapter": null,
            "content": "(a) in respect of the goods specified in Schedule I or exempt by notification under sub-section (2) of section 5;\n(b) Who has given an option to pay lump sum tax in lieu of tax under sections 14, [14B, 14C or 14D]\n(c) for sale in the course of inter-State trade or commerce or export out of the territory of India; [***]\n(d) to a person who is not a registered dealer. [or]\n[(e) in such other cases as the state Government may [by notification in the official Gazette specify]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "61",
            "title": "61. Credit and debit notes.",
            "chapter": null,
            "content": "(a) the amount shown as tax charged in the tax invoice exceeds the actual tax charged in respect of the sale concerned, the seller shall provide [within such period as may be prescribed, the purchaser with a credit note] of the sales of goods involved in the transaction, containing such particulars as may be prescribed;\n(b) the actual tax charged in respect of the sale concerned exceeds the tax shown in the tax invoice as charged, the seller shall provide the purchaser with a debit note, containing such particulars as may be prescribed :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "62",
            "title": "62. Accounts.",
            "chapter": null,
            "content": "[62A. Automation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "63",
            "title": "63. Accounts to be audited in certain cases.",
            "chapter": null,
            "content": "(i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) and includes persons who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956(1 of 1956) is entitled to be appointed to act as an auditor of companies;\n(ii) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959)\n(iii) a legal practitioner or a Sales Tax Practitioner whose name is entered in the list maintained by the Commissioner in accordance with the provisions of section 81.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "64",
            "title": "64. Preservation of records.",
            "chapter": null,
            "content": "Chapter VIII\nLiability to Produce Accounts and Supply of Information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "65",
            "title": "65. Dealer to declare the name of manager of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "66",
            "title": "66. Dealer to declare details of bank accounts.",
            "chapter": null,
            "content": "[66A. Furnishing of Specimen Signature.\n[67. Production and inspection of accounts and documents and search of premises. .\n(a) a carrier or bailee or any person to whom were delivered for transport has kept the said goods in any vehicles, vessel or place; and\n(b) the Commissioner has reason to believe that tax on such goods is or is likely to be evaded, the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "68",
            "title": "68. Inspection of goods in transit, etc.",
            "chapter": null,
            "content": "(a) carry with him a log book, a bill of sale or delivery note and such other documents relating to the goods carried in the vehicle or boat or on the animal and containing such particulars as may be prescribed and the driver or person in charge of a transport vehicle shall, in addition, carry a goods vehicle record and a trip sheet;\n(b) produce the same when requested to do by the office-in-charge of the check-post or barrier;\n(c) give to the office-in-charge of the check-post or barrier a declaration relating to particulars of the goods carried in the vehicle or boat or on the animal in such form as may be prescribed and keep one copy of declaration with him.\n(i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or\n(ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or\n(iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false, [or]\n(iv) the Signature appearing in any of the documents referred to in clause (a) of sub-section (3) does not match with the signature furnished by the registered dealer under section 66A,]\n[(b) if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3)] ,\n(b) The officer-in-charge of the check-post or a barrier may release any of the [goods,] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed.\nExplanation.\n(a) \"goods vehicle record\" means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988(59 of 1988) or the rules made thereunder;\n(b) \"log book\" means a register, statement or other record containing particulars of the goods under transport;\n(c) \"trip sheet\" means a sheet or other document containing particulars relating to the trip-wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a);\n(d) \"goods under transport\" means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;\n(e) \"carrier\" means any person or agency who undertakes to carry or transport goods from one place to another.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "69",
            "title": "69. Transit pass for transit of goods by road through the State.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "70",
            "title": "70. Furnishing of information by owners of cold storage, warehouses, godowns, etc.",
            "chapter": null,
            "content": "[70A. Furnishing of information by others.\n(a) require any person including an officer of a Bank, Post Office or such other institution, to furnish information in relation to such matters which in his opinion is likely to be useful or relevant in proceedings under this Act.\n(b) require any person, -\n(i) who has custody of goods of a dealer for the purpose of delivery or transport, to furnish information in respect of such goods, or to permit inspection thereof,\n(ii) who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, to produce such books of accounts, registers, or documents for inspection.\n(a) no claim is made by any person in respect of the goods detained or seized under sub-section (2), within a period of one month from the date of such detention of seizure,\n(b) the person fails to pay penalty imposed on him under sub-section (5) or to pay a sum as directed under sub-section (6), within the prescribed period, the Commissioner may, by an order in writing, direct that the goods may be sold by auction:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "71",
            "title": "71. Power to collect statistics.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "72",
            "title": "72. Special powers for reconstitution of records in certain circumstances.",
            "chapter": null,
            "content": "(a) application for the issue of a certificate of registration made under this Act;\n(b) certificate of registration granted to the dealer;\n(c) returns furnished by the dealer;\n(d) proof of payment of tax and penalty by the dealer;\n(e) a certified copy of the assessment order given to the dealer;\n(f) any notice of demand served on the dealer;\n(g) specimen signature furnished by a dealer;\n(h) any nomination made by a dealer.\nChapter IX\nAppeal, Revision, Reference and Rectification",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "73",
            "title": "73. Appeal.",
            "chapter": null,
            "content": "(a) if the order is made by a an Assistant Commissioner or Commercial Tax Officer, or any other officer subordinate thereto, to the Deputy Commissioner;\n(b) if the order is made by a Deputy Commissioner, to the Joint Commissioner;\n(c) if the order is made by a Joint Commissioner, Additional Commissioner, or Commissioner, to the Tribunal.\n(a) without payment of tax with, penalty (if any) or, as the case may be, of the penalty, or\n(b) on proof of payment of such smaller sum as if may consider reasonable, or\n(c) on the appellant furnishing in the prescribed manner, security for such amount as the appellate authority may direct.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "74",
            "title": "74. Non-appealable orders.",
            "chapter": null,
            "content": "(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or\n(b) an order of the Commissioner under sub-section (1) of section 17;\n(c) an order pertaining to the seizure or retention of books of account, register and other documents; or\n[(d) an order sanctioning prosecution under this Act;]\n(e) [***]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "75",
            "title": "75. Revision.",
            "chapter": null,
            "content": "(a) the Commissioner of his own motion within three years or on an application made to him within one year from the date of any order passed by any officer appointed under section 16 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper [within five years from the date of the said order of the officer appointed under section 16 to assist him.]\n(b) the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of the order may call for an examine the record of any such order, and pass such order thereon as it thinks just and proper.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "76",
            "title": "76. Court Fee on appeal and application for revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "4",
            "title": "77. Application of section 4 and 12 of Limitation Act, 1963.",
            "chapter": null,
            "content": "[78. Appeal to High Court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "79",
            "title": "79. Rectification of mistakes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "80",
            "title": "80. Determination of disputed questions.",
            "chapter": null,
            "content": "(a) Any person, society, club or association or any firm or any branch or department or any firm is a dealer, or\n(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or\n(c) any transaction is a sale or purchase, or\n(d) any particular dealer is required to be registered, or\n(e) any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof, or\n(f) any tax credit is admissible under section 11 or section 12.\nChapter X\nProceedings",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "81",
            "title": "81. Appearance before any authority in proceedings.",
            "chapter": null,
            "content": "(a) by a personal authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or\n(b) by a legal practitioner or Charted Accountant or Cost Accountant who is not disqualified by or under sub-section (2); or\n(c) by a sales tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).\n(a) Who has been removed or dismissed from Government service ; or\n(b) Who being a legal practitioner or Chartered Accountant or Cost Accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or\n(c) Who being a sales tax practitioner is found guilty of such misconduct by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "82",
            "title": "82. Power of Commissioner and other authorities to take evidence on oath, etc.",
            "chapter": null,
            "content": "(a) enforcing the attendance of any person and examining him on oath or affirmation ; and\n(b) Compelling the production of accounts and documents; and\n(c) issuing commissions for the examination of witnesses.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "83",
            "title": "83. Change of an incumbent of an office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "84",
            "title": "84. Extension of period of limitation of certain cases.",
            "chapter": null,
            "content": "Chapter XI\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "85",
            "title": "85. Offences and penalties.",
            "chapter": null,
            "content": "(a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or purchases goods;\n(b) knowingly furnishes a false return where the amount of tax, which could have been evaded if the false had been accepted as true, exceeds Rs. 1000;\n(c) knowingly produces before the Commissioner, false tax invoice, bill, voucher, cash-memorandum, declaration, certificate or other document for claiming deduction or tax credit, the value of which exceeds Rs. 1000\n(d) fails to pay tax as per the returns filed by him;\n(e) knowingly keeps or produces false account;\n(f) issues to any person certificate or declaration under this Act, or a invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false;\n(g) wilfully attempts, in any manner whatsoever, to evade tax leviable under this Act;\n(a) carries on business as a dealer without being registered in contravention of section 21 ; or\n(b) fails without sufficient cause to furnish any information required by section 26; or\n(c) fails to surrender his certificate of registration as provided in sub-section (9) of section 27; or\n(d) fails without sufficient cause to furnish any returns as required by section 29 by the date and in the manner prescribed; [***] or\n(e) without reasonable cause, contravenes any of the provisions of section 31; or\n[(ee) contravenes the provisions of section 60; or]\n(f) fails without sufficient cause, when directed so to do under section 62 to keep any accounts or record in accordance with the directions; or\n(g) fails without cause, to comply with any requirements made of him under section 67, or obstructs any officer making inspection or search or seizure under that section; or\n(h) obstructs or prevents any officer performing any function under this Act; or\n(i) being owner or in-charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 67 or 68,\n(j) issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue, shall, on conviction, be punished with imprisonment for a term which may extend to [six months or with fine not exceeding rupees twenty thousand or with both :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "86",
            "title": "86. Offences by companies, etc.",
            "chapter": null,
            "content": "(a) \"company\" means a body corporate, and includes a firm or other association of persons; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "87",
            "title": "87. Cognizance of Offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "88",
            "title": "88. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "89",
            "title": "89. Compounding of offences.",
            "chapter": null,
            "content": "Chapter XII\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "90",
            "title": "90. Indemnity.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "91",
            "title": "91. Public Servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "92",
            "title": "92. Disclosure of information by a Public servant.",
            "chapter": null,
            "content": "(a) of any such particulars in respect of any such statement, return, account, document evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code, 1860 (XLV of 1860) or the Prevention of Corruption Act, 1988(49 of 1988) or this Act, or\n(b) of any such particulars to the State Government or to any person acting in the execution of this Act, for the purpose of carrying out the object of this Act, or\n(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act, of any process for the service of any notice or the recovery of any demand, or\n(d) of any such particulars to a civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceedings under this Act, or\n(e) of any such particulars to any officer appointed to audit, receipt or refund of the tax imposed by this Act, or\n(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Sales Tax Department to any person or persons appointed to hold such inquiry, or\n(g) of such facts to an officer of the Central Government or a State Government as may be necessary for the purpose of enabling the Government to levy or realise any tax or duty imposed by it, or\n(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Bombay Stamp Act, 1958 (Bombay LX of 1958) or the Indian Stamp Act, 1899 (II of 1899.) to impound an insufficient stamped document, or\n(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with sales tax proceedings against a legal practitioner, sales tax practitioner, Chartered Accountant or Cost Accountant to the authority empowered to take disciplinary action against members practising the profession of a legal practitioner, sales tax practitioner, Chartered Accountant or Cost Accountant, as the case may be, or\n(j) of any such particulars to the Director, Bureau of Economic and Statistics or to any person or persons authorized under sub-section (2) of section 71 as may be necessary to enable the Director or such person or persons to work out the incidence of tax on any commodity, or\n(k) of any such particulars to an officer of the Central Government for the purpose of investigation or prosecution under any law for the time being in force, as the State Government may direct in any specific case.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "93",
            "title": "93. Assessment proceedings etc. not to be invalid on certain grounds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "94",
            "title": "94. Bar of jurisdiction of civil courts.",
            "chapter": null,
            "content": "(i) no civil court shall have jurisdiction to deal with or decide any question which the Tribunal, the Commissioner or any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injunction shall be granted by any civil court in respect of any action taken or to be taken in pursuance of any power by or under this Act;\n(ii) no assessment made and no order passed under this Act or the rules made thereunder by the Tribunal, the Commissioner or any officer appointed to assist him shall be called in question in any civil court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "71",
            "title": "95. Disclosure of information required under section 71.",
            "chapter": null,
            "content": "(a) without reasonable cause fails to furnish such information or returns as may by that section be required, or\n(b) Wilfully furnished or causes to furnish any information or return which he knows to be false.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "96",
            "title": "96. Levy of fees.",
            "chapter": null,
            "content": "(a) for a certified or duplicate copy of a certificate of Registration, or\n(b) for a certified copy of an order of assessment or any order passed or any document produced or filed in any proceeding under this Act, or\n(c) for the determination of any question under section, 80, or\n(d) for a copy of order or document under this Act there shall be paid such fee in court fees stamps as may be prescribed. [***]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "97",
            "title": "97. Publication of information regarding dealers and other persons in public interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "98",
            "title": "98. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "99",
            "title": "99. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "100",
            "title": "100. Repeal and savings.",
            "chapter": null,
            "content": "(a) all rules, regulations, orders, notifications, forms and notices issued under the said Act and in force immediately before the appointed day shall continue to have effect for the purposes of the levy, assessment, reassessment, collection, refund or set-off of any tax, or the granting of a drawback in respect thereof or the imposition of any penalty, which levy, assessment, reassessment, collection, refund, set-off, drawback or penalty relates to any period before the appointed day or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid.\n(b) any registration certificate issued under the said Act and in force immediately before the appointed day shall be deemed to be the registration certificate issued under this Act, and accordingly such registration certificate shall be valid and effectual as a registration certificate under this Act until such certificate is issued, substituted, suspended or cancelled under the provisions of this Act.\n(c) any appointment, notification, order, rule regulation, form or notice made or issued under the said Act shall, so far as it is not inconsistent with the provisions of this Act, continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act;\n(d) any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 81.\nSchedule I\n[See: sub-section (1) of section 5]\n[See: sub-section (1) of section 5]\nGoods, the Sales or Purchase of which are Exempt from Tax\nGoods, the Sales or Purchase of which are Exempt from Tax\nSr. no.\nSr. no.\nDescription of goods\nDescription of goods\nConditions and exceptions subject to which\n\t\t\t\texemption is granted.\nConditions and exceptions subject to which\n\t\t\t\texemption is granted.\n1\n1\n2\n2\n3\n3\n1.\nAgate (Akik) Stones and articles\n\t\t\t\tmade therefrom\nNote: - Sales or Purchases of Synthetic stone of\n\t\t\t\tkhambhat covered in this entry are exempt from whole of tax by\n\t\t\t\tentry -21 of Noti. No. (GHN-44) u/s 5(2)(3) w.e.f. 29-4-06\nNote:\n----\n2.\n(i) Agricultural implements\n\t\t\t\toperated exclusively by human or animal agency for exclusive use\n\t\t\t\tin agricultural operations and the parts thereof, which are\n\t\t\t\tordinarily not also used otherwise than as such parts.\n(ii) Opener (Huller) and thrasher\n\t\t\t\tfor agriculture use.\nNote :- Components, Parts and Accessories of\n\t\t\t\tabove entry 2 (ii) are Exempt from whole of Tax by Notification\n\t\t\t\tNo. (GHN-44) VAT-2006-Section5(2)(3) TH Dated 29-4-06. Sr. No.8\nNote\n----\n3.\nAids and implements used by\n\t\t\t\thandicapped persons.\n(1) Braille educational equipment,\n\t\t\t\tBraille typewriters, Braille writing slates and Braille watch.\n(2) Group Hearing aids and Hearing\n\t\t\t\taids.\n(3) Induction group aids.\n(4) Speech trainer.\n(5) Language master\n(6) Audiometer.\n(7) Voice chord.\n(8) Walkers.\n(9) Wheel chair.\n(10) Calipers of all types.\n(11) Artificial limbs.\n(12) Crutches.\n(13) Orthopedic footwear and\n\t\t\t\tOrthopaedic implants.\n(14) Tricycles and auto-tricycles\n\t\t\t\tfor handicapped persons\n(15) All types of splints.\n(16) Heart valves.\n(17) Prosthetic aids for leprosy\n\t\t\t\taffected people.\n(18) Intra-ocular lens used for\n\t\t\t\tcataract operation.\nNote : as per Notification (GHN-32)\n\t\t\t\tVAT-2006/SCH-II (E-28A)(4) TH. dated  31-3-2006 Sr. No. 9, 10 and\n\t\t\t\t1 (i) orthopaedic or fracture appliance other than sub-entry (ii)\n\t\t\t\t(12) and (13) of entry 3 of schedule 1 of the Act. (11)\n\t\t\t\tArtificial joints other than sub-entry (11) (12) and (13) of\n\t\t\t\tentry 3 of schedule I of the Act (iii) Frequeny modulted hearing\n\t\t\t\taid system used for hearing by handicapped person in group\n\t\t\t\tsituation other than hearing aid covered by sub-entry (2) and (3)\n\t\t\t\tof entry 3 of schedule I of the Act. also refer entry 11/28(2)\n\t\t\t\trefer Section5(2) Notification Sr.No. 33\nNote\n---\n4.\n[xxx]\n5.\n5.\nBangles [Mangalsutra made of anykind of material other\n\t\t\t\tthan gold, silver or other precious metals (Studed or not studded\n\t\t\t\twith precious stones or pearls whether real, artificial or\n\t\t\t\tcultures)]\nBangles [Mangalsutra made of anykind of material other\n\t\t\t\tthan gold, silver or other precious metals (Studed or not studded\n\t\t\t\twith precious stones or pearls whether real, artificial or\n\t\t\t\tcultures)]\n6.\nBetal leaves and pan, tambul, vida, or patti prepared from\n\t\t\t\tbetel leaves.\n7.\nBindi, [Hair pin] [kumkum, sindur and comb commonly known\n\t\t\t\tas kanska, kanski]\n[kumkum, sindur and comb commonly known\n\t\t\t\tas kanska, kanski]\n8.\nBooks, periodicals and journals, time tables for railways and\n\t\t\t\tpassenger transport services.\nExcept which are specified in entry 56 in Schedule II\n9.\n(1) [ Bread in any form ]\nBread in any form\n(2) Khakhra, Papad, papad pipes\n(3) Sev made out of wheat flour or\n\t\t\t\tmaida\n(4) Unfried potato katri .\n[ 9A .\n9A\nBrooms and broom sticks (unbranded)]\n10.\nCattle, sheep and goats.\n11.\nCattle feed including fodder,\n\t\t\t\tgrass, hay and straw and concentrates. (excluding cottonseeds,\n\t\t\t\toilcakes and de-oiled cakes.)\nNote :- (1) Thalia of\n\t\t\t\tdifferent fruits used as cattle feed are included in this entry\n\t\t\t\twide P.C Ja/18/15; dated 24-8-06\nNote\n(2) Sales of oil cakes and de-oiled of cotton seeds - Tax\n\t\t\t\tInvoice shall not be issue by dealer -Notification No.42\n12.\n(i) Cereals and pulses;\nNote; -Sales or\n\t\t\t\tpurchases of Mamra and pauva (11/87) are exempted from\n\t\t\t\twhole of tax by Entry-19 of Notification No.(GHN-44) u/s\n\t\t\t\t5(2)(3) w. e. f. 29-4-06\nNote;\nMamra and pauva\nEntry-19\n(ii) Flour of cereals and pulses\n\t\t\t\texcept Maize Flour;\n(iii) Wheat flour, Rava, Suzi or maida made from wheat.\n[ xxx ]\nxxx\n13.\nCharkha and other implements and\n\t\t\t\tspare parts thereof meant for use in the production of handspun\n\t\t\t\tyarn, as may be specified by the State Government by notification\n\t\t\t\tin the Official Gazette.\nNote: - for specified goods under this entry\n\t\t\t\tGovt, yet no issued notification refer Appendix viii.\nNote:\n14.\n[ xxx ]\nxxx\n15.\nChillies, tamarind and turmeric whole or in powder form.\nExcept when sold in sealed package\n\t\t\t\tunder a brand.\n[ Explanation :- The word \"brand\"\n\t\t\t\tmeans any goods sole under a trade mark registered under the\n\t\t\t\ttrade marks Act, 1999 (47) of 1999]\nExplanation\n16.\nCoconut in shell (other than kopra.)\n17.\nCondoms, loops and contraceptive devices.\n18.\nDeshi Nalia\n19.\n[ xxx ]\nxxx\n20.\nEggs\n21.\nElectrical energy\n[ 21A\n21A\nFabrics of all types on which\n\t\t\t\tadditional excise duty is leviable in lieu of sales tax under the\n\t\t\t\tAdditional Duties of Excise (Goods of Special Importance) Act,\n\t\t\t\t1957] [LV II of 1957]\nNote :- refer-Notification No. (GHN-15) VAT-2006/SCH-I\n\t\t\t\t(22)(1) TH dated  29-3-2006 and entry 32 of schedule II - refer P.C\n\t\t\t\tNo. 34/29; dated 7-8-07\nNote :-\n22.\nFarsan and eatables (other than\n\t\t\t\tsweetmeats) as the State Government may by notification in the Official Gazette , specify for the purpose of this entry.\nNote :- (1)\n\t\t\t\trefer-Notification No. (GHN-15)VAT-2006/Sch-I(22)(1) TH. dated 29-3-06\nNote :-\n(2) Sales or purchases of mamra and pauva (II/87)are exempt\n\t\t\t\tfrom whole of tax by entry 19 of Notification (No.GHN-44-u/s\n\t\t\t\t5(2)(3) w.e.f. 29-4-06\nExcept when sold in sealed\n\t\t\t\tcontainers under a brand.\n[ Explanation: - The word \"brand\" means  any\n\t\t\t\tgoods sole under a trade mark registered under the trade marks\n\t\t\t\tAct, 1999 (47) of 1999]\nExplanation:\n23.\n(i) Firewood and Charcoal. [(ii) XXX] [(iii)\n\t\t\t\tFuel made from solid wast procured from any local self government\n\t\t\t\tbody]\n24.\nFish, Sea food, and other aquatic products.\nExcept when sold in sealed containes under a brand. [ Explanation :- The word “brand” means\n\t\t\t\tany goods sole under a trade mark registered under the trade\n\t\t\t\tmarks Act, 1999 (47) of 1999]\nExplanation\n25.\nFishing nets\n26.\n(i) Fresh flowers (excluding artificial flowers.) (ii)\n\t\t\t\tVeni, Gajra, garlands and such other articles prepared from fresh\n\t\t\t\tflowers (excluding those of artificial flowers.)\n27.\nFlower, Fruit and vegetable seed, seeds of lucerne grass\n\t\t\t\t(Rajka) and of sann hemp, bulbs, tubers and plants other than\n\t\t\t\torchids.\n28.\nFresh fruits, fresh vegetables, edible tubers and garlic.\n29.\nGur but not including Kakavi or Kakab or molasses\n30.\nHaar, Pavitra, Kalagi, Mugat,Modh . etc. made from\n\t\t\t\tartificial silk yarn and artificial silk yarn waste.\n31.\nHand Carts or animal driven carts. Note: - (1)\n\t\t\t\tComponents, Part and Accessories (excluding tyres and\n\t\t\t\ttubes)(II/87) of above are exempt from Whole of Tax by\n\t\t\t\tNotifiacation No. (GHN-44) VAT-2006-S.5(2)(3)-TH Dated\n\t\t\t\t29-4-06.Sr. No. 9 (2) Rate of Tax on Tyres and Tubes of above\n\t\t\t\titem(II/87) is 4% by Notification No. (GHN-44) VAT-2006 S.5(2)(3)\n\t\t\t\tTH Dated 29-4-06.Sr. No.31\nNote:\n[31A\nHandicrafts articles as specified by the State Government by\n\t\t\t\tnotification in the Official Gazette .] Note ; refer Noti.No.(GHN-45)VAT-2006/SCH-I(31A) (4) TH. dated\n\t\t\t\t29-4-2006. and “sankheda furniture” are include by\n\t\t\t\tlist (GHN-78) w.e.f. 19-7-06.\nNote\n[ 32.\n32.\nHandlooms, parts and accessories thereof.]\n33.\n(i) Handloom fabrics,\n(ii) Patola sarees or other\n\t\t\t\tarticles woven on handlooms.\n(iii) Silk Kinkhab fabrics, that is to say handloom cloth\n\t\t\t\tinter-woven with silk yarn and jari thread.\n34.\nHeena powder (Mahendi)\n35.\nHuman blood [ “including blood components” ]\n“including blood components”\n36.\nHurricane and hurricane lamps of all kinds and spare parts and\n\t\t\t\taccessories thereof.\n[ 36A.\n36A.\nKerosene stove and spare parts and accessories thereof.\n]\n[ 36B.\n36B.\nKhadi garments and goods or\n\t\t\t\tmade-ups thereof as may be specified by the State Government by\n\t\t\t\tnotification in the official Gazettee.\nNote : (1) refer\n\t\t\t\tNoti.No. (GHN.34) VAT-2006 /SCH-I / (36B)(3) TH. Dated 31-3-2006\n\t\t\t\tnotification with explanation.\nNote\n(2) As per explanation in\n\t\t\t\tNotification No.(GHN-34) VAT-2006/ SCH-1/(36B) (3) TH-dated\n\t\t\t\t31-3-06 “for the purpose of this Notification the\n\t\t\t\texpression” Khadi means any cloth woven on handlooms in\n\t\t\t\tIndia from cotton, silk or wollen yarn handspun in India from a\n\t\t\t\tmixture of any two or all of such yarns and certified as khadi by\n\t\t\t\tthe khadi & village industries commission established under\n\t\t\t\tthe khadi and village industries Act 1956.\n(3) For Refund to certified KVIC Eligibile industries and for\n\t\t\t\tits procedure, general conditions, application in Form-KVIC-1\n\t\t\t\tcertificate from KVIC-2 & list of 47 eligibile\n\t\t\t\tindustries-refer Notification No. (GHN-87) VAT-2006 Section 5(2)\n\t\t\t\t(12) TH-dated 11-8-2006: refer P.C. Ja 19/16 dated 12-9-06.\n]\n37.\nKhakhra pan\n38.\nKites (patang)\n39.\nManure, that is to say Organic manure (excluding chemical\n\t\t\t\tfertilizers, oil cakes or de-oilcakes)\n40.\nMeat\nExcept when sold in sealed containers.\n41.\n(i) Milk-Whole or separated, or\n\t\t\t\tpasteurized milk (except milk powder)\nNote:- Rate of CST on\n\t\t\t\tinter-state-sales of (a) whole Milk Powder or skimmed (b)\n\t\t\t\tVitaminised infant milk foods sold in sealed containers is\n\t\t\t\tredused to 2% by Notification No. (GHN-86) CST-2006/ S.8(5) TH-dated\n\t\t\t\t2-8-06 amended by Notification (GN-108) CST-2006 S.8(5) (124) TH\n\t\t\t\t17-10-06.\nNote:-\n(ii) Butter milk, Curd, Lassi, and Chakka\n42.\n[ xxx ]\nxxx\n43.\nMusical instruments (handmade and\n\t\t\t\tother than electronic musical instruments) and Harmonium reeds.\nNote : Sales or purchases Components,\n\t\t\t\tParts and Accessories (11/87) of above entry are Exempt from\n\t\t\t\tWhole of Tax by Notification No. (GHN-44) VAT-2006- S.5(2)(3) TH\n\t\t\t\tDated 29-4-06 entry Sr. No. 10\nNote\n44.\nPadia and patrala\n45.\nPawrah and Pick-axe\nNote : Sales or purchases Components and Parts\n\t\t\t\t(11/87) of above entry are Exempt from Whole of Tax by\n\t\t\t\tNotification No. (GHN-44) VAT-2006 S.5(2)(3)- TH Dated 29-4-2006.\n\t\t\t\tEntry Sr. No. 11.\nNote :\nSr. No. 11.\n46.\nPlantain leaves\n47.\nPoultry\n48.\nPoultry feed\n49.\nRakhadi\n50.\nSalt\n[ 50A.\n50A.\nSlates and slates pencils and chalk sticks and chalk lumps\n]\n51.\n(i) Stamp papers sold by Government\n\t\t\t\tTreasuries or vendors\n(ii) Postal items like Envelope, Post card etc. sold by\n\t\t\t\tGovernment.\n[ 51A\n51A\nSugar of all types on which\n\t\t\t\tadditional excise duty is levied and collected in lieu of sales\n\t\t\t\ttax under the Additional. Duties of Excise (Goods of Special\n\t\t\t\tImportance) Act, 1957.\nNote : - Sales or purchases of khandsari are\n\t\t\t\texempt from whole of tax by Entry- 15 of Notification No.\n\t\t\t\t(GHN-44) u/s 5(2)(3) w.e.f. 29-4-06.\nNote :\n]\n[ 51B\n51B\n(i) Threads, twine, string or rope\n\t\t\t\tprepared from coir or jute known as Bhindi, Bhindiwan,\n(ii) Varat and Varatdi.\n]\n[51C\nTobacco of all types on which additional excise duty is levied\n\t\t\t\tand collected in lieu of sales tax under the Additional Duties of\n\t\t\t\tExcise (Goods of Special importance) Act, 1957. Deleted w.e.f.\n\t\t\t\t1-4-07\n]\n52.\n[Toxoids or sera\n]\n53.\nWater (other than aerated, mineral, purified water, medicinal,\n\t\t\t\tionic, distilled battery, de-mineralized water and watersold in\n\t\t\t\tsealed container.)\n54.\n(i) Wooden brushes meant for\n\t\t\t\thousehold purposes;\n(ii) Articles made from wood, that\n\t\t\t\tis to say Dhoka, Welan, Bajoth, Patla-Patli and Cradles.\n(iii) Wooden frames of Drum, Dholak, Tabla, Konga or bonga.\nSchedule II\n[See : Section 7 and Section 9]\n[See : Section 7 and Section 9]\nGoods, the Sales or Purchase of which is Subject to Tax and the Rate of Tax\nGoods, the Sales or Purchase of which is Subject to Tax and the Rate of Tax\nNo.\nNo.\nDescription of Goods\nDescription of Goods\nRate of Tax\nRate of Tax\n1\n1\n2\n2\n3\n3\n1.\nAgricultural implements to which entry 1 in\n\t\t\t\tschedule I does not apply and agricultural machinery. Note Rate\n\t\t\t\tof Tax on Components, Parts and Accessories (11/87) of above\n\t\t\t\tentry are 4% by Notification No (GHN-44) VAT -2006 S.5(2)(3) -TH\n\t\t\t\tDated 29-4-06 Entry at Sr. No. 22.\nFour paise in the rupee\n2.\nBamboo, whether whole or split and articles made\n\t\t\t\tof Bamboo.\nFour paise in the rupee\n3.\nBearings of all types, including ball-bearing,\n\t\t\t\troller bear ings, taper bearing and niddle roller bearings and\n\t\t\t\tspare parts and components thereof.\nFour paise in the rupee\n4.\nBeltings.\nFour paise in the rupee\n5.\nBetel nut and Arecanut power.\nFour paise in the rupee\n6.\nBicycles, tricycles,\n\t\t\t\tcycle rickshaws, Pedal rickshaws, and cycles combination and &\n\t\t\t\tAccessories and parts thereof.\nNote (i) Rate of Tax on Tyres and\n\t\t\t\tTubes (II/ 87) of above item is 4% by Notification No.(GHN-44)\n\t\t\t\tVAT -2006 S.5(2)(3) -TH Dated 29-4-06 Entry Sr. No. 32 (ii) Rate\n\t\t\t\tof C.S.T. of interstate by see. 8(5) (122)1% on parts of\n\t\t\t\tbicycle dated 29-4-06\nNote\nparts of\n\t\t\t\tbicycle\nFour paise in the rupee\n[6A\n[6A\nBiscuites (unbranded)\nBiscuites (unbranded)\nFour paise in the rupee]\nFour paise in the rupee]\n7.\nBolts [nuts,\n\t\t\t\tscrews and fastners]\n[nuts,\n\t\t\t\tscrews and fastners]\nNote :- Rate of tax on \"Khilla\n\t\t\t\t(Nails) (11/87) is 4% Sr. Entry. No. 38 by Notification No.\n\t\t\t\t(GHN-44) VAT-2006 S.5(2) (3) w.e.f. 29-4-06\nNote\nFour paise in the\n\t\t\t\trupee\n-\n8.\nBone meal\nNote :- Sales or Purchase Bone\n\t\t\t\t(11/87) and Bone meal is exempt from whole of Tax by Notification\n\t\t\t\tNo. (GHN-44) VAT -2006 S.5(2)(3) -TH Dated 29-4-06\nNote\nFour paise in the\n\t\t\t\trupee\n-\n9.\nBrass parts\nFour paise in the rupee\n10.\n(i) Bricks of all\n\t\t\t\tkinds including fly ash bricks, [refractory bricks, ecobricks] [and hollow block bricks]\nNote :-\n\t\t\t\tas per sec. 14(1)(iv) 14(2) for Bricks 2% of the taxable turnover\n\t\t\t\tof sale i.e. on lumpsum tax by Notification No. (GHN.24)\n\t\t\t\tVAT-2006/S. 14(1862) (1) TH dated 31-3-2006 of sr. No.2\nNote\n(ii) Roofing tiles know as Manglori Nalia.\nFour paise in the rupee\n11.\nBuckets, drums,\n\t\t\t\tTrunks, Ghamela and Tagara made of GP Sheets or CR\n\t\t\t\tSheets.\nNote :- Ghamela and tagaras made of\n\t\t\t\tG.P. sheets and C.R. sheets are exempt from whole of tax by\n\t\t\t\tNotification No. (GHN.44) VAT-2006/S.5(2)(3) TH. dated 29-4-2006\n\t\t\t\tSr. No. 14\nNote :-\nFour paise in the rupee\n12.\n[xxx]\n[xxx]\n13.\n(i) Bullion and\n\t\t\t\tspecie, gold, silver, and other precious metals.\n(ii) Articles of\n\t\t\t\tjewellery made of gold or silver or both or of other precious\n\t\t\t\tmetals (studded or not studded with precious stones or pearls\n\t\t\t\twhether real, artificial or cultured.)\n(iii) Precious\n\t\t\t\tstones, semi-precious stones and pearls of all types.\nNote :-(1) By\n\t\t\t\tNotification No. (GHN-36) VAT 2006 S.5(2) (1) TH dated 31-3-2006\n\t\t\t\tof entry Sr. No.5 \"Diamond whether polished or not\"\n\t\t\t\texempt from whole of tax\n(2) Sales or\n\t\t\t\tPurchases of synthetics stones of khambhat covered in this entry\n\t\t\t\tare exempt from whole of tax by Entry at Sr. No. 21 of\n\t\t\t\tNotification No. (GHN-44) u/s 5(2)(3) w.e.f. 29-4-06.\n(3) Sales or\n\t\t\t\tPurchases of Glass pearis (beads) are exempt from tax in excess\n\t\t\t\t4% by Entiyat Sr. 39 of Notification No. (GHN-44) u/s 5(2) (2)\n\t\t\t\tw.e.f. 29-4-06.\n(4) as per proviso of Sec 7(1 A) additional tax\n\t\t\t\tshall not be levied on the sale under this entry\nOne paise in the rupee\n14.\nCandle made of wax\nFour paise in the rupee\n15.\n[xxx]\n16.\nCastings or cast iron casting.\nFour paise in the rupee\n17.\nCaustic soda and silicate of soda.\nFour paise in the rupee\n[18.\n[18.\n(i) Chemicals of\n\t\t\t\tall types excluding those specified in any other entries in this\n\t\t\t\tSchedule]\n(i) Chemicals of\n\t\t\t\tall types excluding those specified in any other entries in this\n\t\t\t\tSchedule]\n(ii) Solvent\nNote:- Denaturated ethyl alchohol\n\t\t\t\tof any strength notify as Sch-II/42A-4% Notification No. (GHN-17)\n\t\t\t\tdated 22-5-07 Sr. No. 234\nNote:-\nFour paise in the rupee]\nFour paise in the rupee]\n19.\n[Chemical fertilizers\n\t\t\t\tof all types.]\nNote :- Resale of Chemicals fertilizers\n\t\t\t\tare conditionally exempt from whole of tax by Entry at Sr.-45 of Notification No. (GHN-72) Sec. 5(2)(8) w.e.f. 1-6-06.\nNote\nEntry at Sr.-45\nFour paise in the rupee\n[19A.\nCigarette made from tabacco.\nTwenty-seven and a half paise in the rupee;]\n20.\n(i) Coal including coke in all its forms but\n\t\t\t\texcluding charcoal (ii) Fly ash of coal (iii) Coal gas\nFour paise in the rupee\n21.\nCoir and coir products excluding coir\n\t\t\t\tmattresses.\nFour paise in the rupee\n22.\nCoffee beans &seeds, cocoa pods, green tea\n\t\t\t\tleaf & Chicory tubers or chicory roots whether cut or dried\n\t\t\t\tor processed.\nFour paise in the rupee\n23.\nCommunications\n\t\t\t\tequipment such as, Private Branch Exchange (P.B.X.) and\n\t\t\t\tElectronic Private Automatic Branch Exchange (E.P.A.B.X) etc.\nNote :- Rate of Tax on Components,\n\t\t\t\tParts and Accessories of above entry (11/87) are 4% by Noti No.\n\t\t\t\t(GHN-44) VAT 2006 S.5(2) (3) TH dated 29-4-06 Sr. No. 23\nNote :-\nFour paise in the rupee\n24.\n(i) Cotton, that is\n\t\t\t\tto say, all kinds of cotton (indigenous or imported), in its\n\t\t\t\tunmanufactured state, whether ginned or unginned, baled, pressed\n\t\t\t\tor otherwise.\n(ii) Cotton waste.\nFour paise in the rupee\n25.\nCountry liquors that\n\t\t\t\tis all liquors other than foreign liquors manufacture in india\n\t\t\t\tand foreign liquors that is potable foreign liquors brought into\n\t\t\t\tor manufactured in India including spirit, wines and fermented\n\t\t\t\tliquors.\nNote : As per proviso of section\n\t\t\t\t7(lA)(i) two and half paise in the rupee levied an additional tax\n\t\t\t\ton the turn over of sales of goods w.e.f 1-4-08\nNote :\nSixty paise in the rupee\n26.\nCrucibles.\nFour paise in the rupee\n27.\nCrude oil, that is to\n\t\t\t\tsay, crude petroleum oil and crude oils obtained from bituminous\n\t\t\t\tmaterials such as the shale, calcareous rock sand, whatever their\n\t\t\t\tcomposition whether obtained from normal or condensation oil\n\t\t\t\tdeposits or by the destructive distillation of bituminous\n\t\t\t\tminerals and whether or not subjected to all or any of the\n\t\t\t\tfollowing processes,-\nNote:- No Tax credit can be claimed for this goods as provided by\n\t\t\t\tSection 11 (5)( 11) unless its purchase are intended for resale.\nNote:-\n(i) Decantation,\n(ii) De-salting,\n(iii) Dehydration,\n(iv) Stabilisation in\n\t\t\t\torder to normalise the vapour pressure.\n(v) elimination of\n\t\t\t\tvery light fraction with a view to returning them to the oil\n\t\t\t\tdeposits in order to improve the drainage and maintain the\n\t\t\t\tpressure.\n(vi) the addition of\n\t\t\t\tonly those hydrocarbons previously recovered by physical methods\n\t\t\t\tduring the course of the above mentioned processes.\n(vii) any other minor\n\t\t\t\tprocess (including addition or purpoint depressants or flow\n\t\t\t\timprovers) which does not change the essential character of the\n\t\t\t\tsubstance.\nNote :- Input Tax Credit is not\n\t\t\t\tpermissable u/s 11(5) (LL) unless purches is for resale.\nNote :-\nFour paise in the rupee\n28.\nDrilling rigs of all types and spare parts and\n\t\t\t\taccessories thereof.\nFour paise in the rupee\n[28A\n(i) Drugs, medicines\n\t\t\t\tand vaccines including Bulk Drug\nNote :- (i)\n\t\t\t\tRate of C.S.T. on inter-state on bulk drugs 2% under sec.8(5)\n\t\t\t\t(122) dated 29-4-06\nNote :-\n[(ii) Medical\n\t\t\t\tequipments, devices and implants as may be specified by the State\n\t\t\t\tGovernment by notification in the Official Gazette .]\nNote :-(i) For specifics the items refere noti. No. (GHN-32) VAT-2006/SCH-II\n\t\t\t\t(E-28A)(4) Th Dt. 31-3-2006 (ii) Rate of Tax on\n\t\t\t\tComponents, Parts and Accessories of above entry(2) (11/87) are\n\t\t\t\t4% by Notification No. (GHN-44JVAT-2006-S.5 (2)(3) TH Dated\n\t\t\t\t29-4-06.Entiy at Sr. No. 32.\nNote :-(i)\n(ii)\n(iii) Bandages, dressings, syringes,\n\t\t\t\tmedicated ointments manufactured or imported into India, stocked,\n\t\t\t\tdistributed or sold under the licence granted under the Drugs and\n\t\t\t\tCosmetics Act, 1940 (23 of 1940)\n(iii)\nFour paise in the rupee]\n29.\nDyes\nFour paise in the rupee\n30.\n(i) Edible Oils,\n(ii) Washed cotton\n\t\t\t\tseeds oils\n(iii) Vegetable\n\t\t\t\tnon-essential oils,\n(iv) Hydrogenated vegetable oils including vanaspati.\nFour paise in the rupee\n31.\nElectrodes\nFour paise in the rupee\n32.\nFabrics of all types [to which entry 21A in Schedule I does not apply]\n[to which entry 21A in Schedule I does not apply]\nNote (i) Rate of Tax\n\t\t\t\ton Fabrics of all types covered by this entry other than fabrics\n\t\t\t\timported from outside the territory of India is Exempt from Whole\n\t\t\t\tof Tax by Notification No.(GHN-35) VAT-2006-S.5(2)(l)- TH Dated\n\t\t\t\t31-3-06 Sr.No. 1\n(ii) Rate of tax on\n\t\t\t\t\"Newar made of plastic\" (11/87) 4% by Entry Sr. No. 40\n\t\t\t\t(GHN.44) VAT-2006-S. 5(2) (3) w.e.f. 29-4-06.\n(iii) Rate of tax on\n\t\t\t\t\"Handkerchief' (11/87) is exempt from whole of tax Entry Sr.\n\t\t\t\tNo. 17 of Notification No. (GHN-44) VAT-2006 S.5(2) (3) w.e.f.\n\t\t\t\t29-5-06\n(iv) Sari-fall is exempted from whole of tax\n\t\t\t\tEntry Sr. No. 50 by Notification No. (GHN-77) VAT-2006 S.5(2)\n\t\t\t\t(10) w.e.f. 19-7-06.\nFour paise in the rupee\n[32A\n[32A\nGhee\nGhee\nFour paise in the rupee]\nFour paise in the rupee]\n[32B\n[32B\n(i) Granules and\n\t\t\t\tresins of plastic including HDPE, LDPE, LLDPE, PVC, PP\nLDPE, LLDPE, PVC, PP\n(ii) PVC Stabilizer\n(ii) PVC Stabilizer\nFour paise in the rupee]\n33.\nHerb, bark, dry plant, dry root, commonly known\n\t\t\t\tas jadi booti\nFour paise in the rupee\n34.\nHides and skins whether in row or dressed state\nFour paise in the rupee\n[34A\n[34A\nHoney\nHoney\nFour paise in the rupee]\nFour paise in the rupee]\n35.\nHose pipes\nNote:- \"Suraksha Hosepipes\"\n\t\t\t\tused in Domestic LPG Gas stoves are included in this entry by\n\t\t\t\tP.C. Gujka/VAT/2006-07/Ja-18/15 dt 24-8-06\nNote:-\nFour paise in the rupee\n36.\nHosiery goods.\nFour paise in the rupee\nNote:- Rate on C.S.T. for\n\t\t\t\tinter-state under sec.8(5)(122) against `C' form reduced to 1%\n\t\t\t\tw.e.f 29-4-06.\nNote:-\n37.\nHusk including\n\t\t\t\tgroundnut husk.\nNote:- Husk of all types excluding\n\t\t\t\tgroundnut husk and rice husk (11/87) are Exempt from Whole of Tax\n\t\t\t\tby Notification (GHN-44)VAT-2006-S.5(2)(3)-TH Dated 29-4-06. Sr.\n\t\t\t\tNo. 18\nNote:-\nFour paise in the rupee\n38.\nIce\nFour paise in the rupee\n39.\nImitation jewellery.\nNote; -\"Synthetic stones of\n\t\t\t\tKhambhat\" are exempt from whole of tax, glass pearls\n\t\t\t\t(beads)\" 4% by Notification No. (GHN-44)\n\t\t\t\tVAT-2006/S.5(2)(3)TH. at 29-4-2006 Sr.No. 21&39\nNote;\nFour paise in the rupee\n40.\nIncense stick commonly known as, agarabati, Padi, Dhoop or duhpbatti and Loban\nFour paise in the rupee\n41.\nIncorporal goods or intangible goods, that is to\n\t\t\t\tsay, copyright, patent, Trade marks, Brand name, [Import\n\t\t\t\tLicence, Goodwill, Technical know how, export permit or quota,\n\t\t\t\tDEPB.] [carbon credit]\n[Import\n\t\t\t\tLicence, Goodwill, Technical know how, export permit or quota,\n\t\t\t\tDEPB.] [carbon credit]\nFour paise in the rupee\n42.\nIndustrial Cables (High Voltage cables, XLPE\n\t\t\t\tCables, Jelly filled cables, optical fibers cables and specially\n\t\t\t\tcommunication cables.)\nFour paise in the rupee\n[42A\nIndustrial\n\t\t\t\tinputs or agricultural inputs as may be specified by the State\n\t\t\t\tGovernment by notification in the Official Gazette.\nIndustrial\n\t\t\t\tinputs or agricultural inputs as may be specified by the State\n\t\t\t\tGovernment by notification in the Official Gazette.\nNote: (i) \"Agricultural inputs\" specifies by\n\t\t\t\tNotification No. (GHN. 16) VAT-2006/SCH-II/ (42A) (1)TH. Dt.\n\t\t\t\t29-3-2006\nNote:\n\"Agricultural inputs\"\n(ii) \"Industrial\n\t\t\t\tInputs\" specifies by Notification No.\n\t\t\t\t(GHN-33)VAT-2006/SCH-II (42A) (5) TH dated 31-3-2006 and\n\t\t\t\tNotification No. (GHN- 46)VAT-2006/SCH-II (42A) (6)TH dated 29th\n\t\t\t\tApril, 2006 and (GHN-71)VAT-2006-Sch.II (42A)(4) Th. dated29-5-06\n\t\t\t\t(GHN-82) VAT-2006 Sch. II (42A) (10) dated 19-7-06 Sch. II (42A)\n\t\t\t\t(11) TH-dated 2-8-06. (GHN-10) VAT-07 SCH-II (42A) (13) TH dated\n\t\t\t\t22-5-07\n\"Industrial\n\t\t\t\tInputs\"\n(iii) Rate of Tax on Components, Parts and\n\t\t\t\tAccessories of Agricultural Inputs specified by the State\n\t\t\t\tGovernment by Notification No. GHN-41)VAT-2006 (SCH-II) (42A) (i)\n\t\t\t\tTH Dated 29-3-06 is 4% by Notification No. (GHN-44)VAT-2006\n\t\t\t\tS.5(2)(3)-TH Dated 29-4-06. Sr. No. 34\nComponents, Parts and\n\t\t\t\tAccessories of Agricultural Inputs specified by\nFour paise in the rupee]\n43.\nIron and Steel, that\n\t\t\t\tis to say-\n(i) pig iron, and\n\t\t\t\tcast iron including ingot, moulds, bot tom plates, iron scrap,\n\t\t\t\tcast iron scrap, runner scrap\n(ii) Steel semis\n\t\t\t\t(ingots, slabs, blooms and billets of all qualities, shapes and\n\t\t\t\tsizes.)\n(iii) Skelp bars,tin\n\t\t\t\tbars, sheet bars, hoebars and sleeper bars,\n(iv) Steel bars,\n\t\t\t\t(rounds, rods, squares, flats octagons and hexagons, plan and\n\t\t\t\tribbed or twisted, in coil from as well as straight lengths.)\n(v) Steel structural,\n\t\t\t\t(angles, joints, channels, tees, sheet pelting sections Z\n\t\t\t\tsections or any other rolled sections.\n(vi) Sheets, hoops,\n\t\t\t\tstrips, and skelp, both black and galvanised, hot and cold\n\t\t\t\trolled, plain or corrugated in all qualities in straight lengths\n\t\t\t\tand in coil from as rolled and in riveted conditions.\n(vii) plates both\n\t\t\t\tplain and chequered in all qualities.\n(viii) Discs, rings,\n\t\t\t\tforgings and Steel-castings.\n(ix) Tool, alloy and\n\t\t\t\tspecial steel of any of the above categories.\n(x) Steel melting\n\t\t\t\tscrap in all forms including steel skull, turnings, and borings.\n(xi) Steel tubes,\n\t\t\t\tboth welded and seamless of all diameters and lengths, including\n\t\t\t\ttube fittings.\n(xii) Tin-plates both\n\t\t\t\thot dipped and electrolytic and tin free plates.\n(xiii) Fish plate\n\t\t\t\tbars, bearing plate bars, crossing sleeper bars, fish plates,\n\t\t\t\tbearing plates crossing sleeper and pressed steel.\n(xiv) Sleepers\n\t\t\t\trail-heavy and light crane rails.\n(xv) Wheels, tyres,\n\t\t\t\taxles and wheel seats.\n(xvi) Wire roads and\n\t\t\t\twire-rolled, drawn, galvanised, aluminised, tinned or coated such\n\t\t\t\tas by copper.\n(xvii) Defective,\n\t\t\t\trejects, cutting or end pieces of any of the above categories.\nNote:- (i) Rate of C.S.T. for inter-state for \"Re rolled steel\n\t\t\t\tproducts\" against `C' form reduced u/s 8(5) (122) 2% dated\n\t\t\t\t29-4-06\nNote:-\n(ii) Rate of CST on\n\t\t\t\tinter-state sales of Flats or sheets (Patta or Patti) of\n\t\t\t\tstainless steel against from-C against to 0.5% by 8(5)\n\t\t\t\tNotification No. (GHN-86) S.8(5) (123) w.e.f. 2-8-06. refer p.c.\n\t\t\t\t31/26 dated 3-5-07\n(iii) Khilla (Nails) rate of tax 4% refer Sr.\n\t\t\t\tNo. 38\nFour paise in the rupee\n44.\nIron powder\nFour paise in the rupee\n45.\nIt products namely, computers, computer\n\t\t\t\tperipherals, digital electronic equipment, communication\n\t\t\t\tequipment and components thereof.\nFour paise in the rupee\n[45A\n[45A\n(1) Jari thread and\n\t\t\t\tembroidery materials of gold, silver and gilded metal including badla, kasab, Champa, gota and fulthappa\n(2) Jari materials\n\t\t\t\tthat is to say badla, kasab, champa, gota and fulthappa not containing gold or silver metal.\nNote :- Sales or Purchases of\n\t\t\t\tAbove entry are Exempt from Whole of Tax by Notification No.\n\t\t\t\t(GHN-35) VAT-2006 S.5(2)(l) TH Dated 31-3-06 entry at Sr. No. 6\nNote :-\nFour paise in the rupee]\n46.\nJute that is to say the fibre extracted from\n\t\t\t\tplants belong ing to the species corchorous Capsularies and\n\t\t\t\tcorchorous oiltorous and the fibre known as mesta or bimli\n\t\t\t\textracted from plants or the species hibiscus cannapinus and\n\t\t\t\thibiscus sadarifavar altissima (and the fibre known as sunn,\n\t\t\t\tsunn-hemp extracted from plants of the species Crotalaria juncea)\n\t\t\t\twhether baled or otherwise.\nFour paise in the rupee\n[46A\n[46A\nKerosene sold through the public Distribution\n\t\t\t\tSystem. Note Sales or Purchases of Kerosene sold through the\n\t\t\t\tpublic distribution system are exempt from whole of tax by Entry\n\t\t\t\t53 of Notification (GHN-96) S.5(2)(13) w.e.f. 2-9-06.\nKerosene sold through the public Distribution\n\t\t\t\tSystem. Note Sales or Purchases of Kerosene sold through the\n\t\t\t\tpublic distribution system are exempt from whole of tax by Entry\n\t\t\t\t53 of Notification (GHN-96) S.5(2)(13) w.e.f. 2-9-06.\nFour paise in the rupee]\nFour paise in the rupee]\n[46B\n[46B\nKerosene\nKerosene\nNote : - Kerosene (Linear Alkyl Benzene Feed Stock) for use in the Mfg. of\n\t\t\t\tLinear Alkyl Benzene-notify as Industrial input (II/42A) 4% by\n\t\t\t\tNotification (GHN-17) VAT dated 22-5-07 refere also R-2A refer\n\t\t\t\tSr. No. 83-84\nNote : -\nNote : As per proviso of Section\n\t\t\t\t7(lA)(i) two and half paise in the rupee levied an additional tax\n\t\t\t\ton the turn over of sales of goods w.e.f 1-4-08\nNote :\nTwenty five paise in the rupee]\nTwenty five paise in the rupee]\n47.\n[xxx]\n48.\n[(i) Kirana and\n\t\t\t\tspices of all varieties and forms, as may be specified by the\n\t\t\t\tnotification, including Amchur, Ajma (Ajwa), Aslia,\n\t\t\t\tCoconut Copra, Dry fruits, isabgul, Kalingada seeds, Khas Khas (red poppy seeds), Jira (Cumin Seeds), Variali (aniseeds), Methi (fengru seeds), Suva, Dhana, dhana dal and Pepper and\n\t\t\t\tspecies.\nAjma\nNote:- (i) By Notification No. (GHN-17) VAT-2006/SCH-II / (48) (2)TH\n\t\t\t\tdated 29-3-2006 & Notification No. (GHN-47) VAT-2006\n\t\t\t\t(SCH-II(48) (8) dated 29-4-2006\" specifies the goods for\n\t\t\t\tabove entry sr. no. lto 23. (ii) Sale or purchase of mamra and\n\t\t\t\tpauva are exempt from whole of tax by entry 19 of Notification\n\t\t\t\tNo. (GHN-44) u/s 5(2)(3) dated29-4-06\nNote:-\n(ii) Processed\n\t\t\t\tfruits, processed vegetables including fruit jams, jelly, pickle,\n\t\t\t\tfruit squash, paste, fruit drink and fruit juice.]\n(iii) Following\n\t\t\t\tgoods, when sold in sealed packages under a brand\n[(a) XXX]\n(b) Power of\n\t\t\t\tchillies, tamarind of turmeric or powder of any other Masala.\n(c) Farsan that is to\n\t\t\t\tsay eatables, (other than sweet preparations.)\n(d) Meat, Fish and\n\t\t\t\tall Sea food\n(e) [xxx]\n[xxx]\n[Explanation : The word \"brand\"\n\t\t\t\tmeans any goods sold under a trademark registred under trademarks\n\t\t\t\tAct, 1999 (47 of 1999)]\n[Explanation :\nFour paise in the rupee\n[48A\n[48A\nLignite.\nLignite.\nNote:- No tax credit can be claimed for this goods as provided in\n\t\t\t\tsec. 11 (5) (11) unless purchases are intended for resale.\nNote:-\nNo tax credit can be claimed for this goods as provided in\n\t\t\t\tsec. 11 (5) (11) unless purchases are intended for resale.\nNote : As per proviso of\n\t\t\t\tSec7(lA)(i) two and half paise in the rupee levied an additional\n\t\t\t\ttax on the turn over of sales of goods w.e.f 1-4-08\nNote :\nTwenty paise in the rupee]\nTwenty paise in the rupee]\n49.\nLinear Alkyl Benzene\n\t\t\t\t(L.A.B.)\nNote Kerosene (Linear Alkyl Benzene Feed\n\t\t\t\tStock) for use in the Mfg. of Linear Alkyl Benzene-notify as\n\t\t\t\tIndustrial input (II/42A) 4% by Notification (GHN-17) VAT dated\n\t\t\t\t22-5-07 refere also R-2A refer Sr. No. 83-84\nNote Kerosene (Linear Alkyl Benzene Feed\n\t\t\t\tStock) for use in the Mfg. of Linear Alkyl Benzene-notify as\n\t\t\t\tIndustrial input (II/42A) 4% by Notification (GHN-17) VAT dated\n\t\t\t\t22-5-07 refere also R-2A refer Sr. No. 83-84\nFour paise in the rupee\n[49A\n[49A\nLow Sulphur heavy\n\t\t\t\tstock (LSHS)\nLow Sulphur heavy\n\t\t\t\tstock (LSHS)\nNote:- by Notification No. (GHN-22) VAT-2006/S-11 (6)(1) TH-31-3-2006\n\t\t\t\tused in fertilizer industries for manufacturing fertilizers of\n\t\t\t\tany kind which shall not be entitled to any tax credit, under\n\t\t\t\tsec. 11(6)\nNote:-\nNote : As per proviso of Section\n\t\t\t\t7(lA)(i) two and half paise in the rupee levied an additional tax\n\t\t\t\ton the turn over of sales of goods w.e.f 1-4-08\nNote :\nFifteen paise in the rupee]\nFifteen paise in the rupee]\n[49B\n[49B\nLubricants\nNote : - As per proviso of Section\n\t\t\t\t7(lA)(i) two and half paise in the rupee levied an additional tax\n\t\t\t\ton the turn over of sales of goods w.e.f 1-4-08\nNote : -\nFifteen paise in the rupee]\nFifteen paise in the rupee]\n50.\nMilk Powder (whole or\n\t\t\t\tskimmed)\nNote :- Rate of CST on\n\t\t\t\tinter-state-sales of (a)whole Milk Powder or skimmed (b)\n\t\t\t\tVitaminised infant milk foods sold in sealed containess is\n\t\t\t\tredused to 2% by Notification No.\nNote :-\nFour paise in the\n\t\t\t\trupee\nFour paise in the\n\t\t\t\trupee\n(GHN-86) CST-2006/ S.8(5) TH-dated 2-8-06.\n51.\nMinerals and Ores.\nNote:- (i) Refer Notification No.\n\t\t\t\t(GHN-33) 31-3-06 Entry No. 9 to 23 and Notification No. (GHN-35)\n\t\t\t\tdated 30-3-06. (ii) Block or rubble form of marbles/granite\n\t\t\t\tnotify as Industrial input Sch-II/42A Sr. No. 235/36 (GHN-17)\n\t\t\t\tdated 22-5-07.\nNote:-\nFour paise in the rupee\n[51A\nNaphtha\nNote:- (i) by Notification No. (GHN-22) VAT-2006/S-11 (6)(1)TH-\n\t\t\t\t31-3-2006 used in fertilizer industries for manufacturing\n\t\t\t\tfertilizers of any kind which shall not be entitled to any tax\n\t\t\t\tcredit, under sec. 11(6) (11) The goods covered in this entry is\n\t\t\t\tliable to entry tax @16%\nNote:-\nNote : As per proviso of Section 7(lA)(i) two\n\t\t\t\tand half paise in the rupee levied an additional tax on the turn\n\t\t\t\tover of sales of goods w.e.f 1-4-08\nSixteen paise in the rupee]\nSixteen paise in the rupee]\n52.\n(i) Non-ferrous\n\t\t\t\tmetals and alloys\n(ii) Rolled and extrusion products, sheets,\n\t\t\t\trods, bars, slabs, blocks, ingots, [circle, casting] and scraps\n\t\t\t\t(made from non-ferrous metals and alloys),\nFour paise in the rupee\n53.\n[Oil cakes or de-oiled\n\t\t\t\tcakes of all types including cottonseed oilcake]\nNote:- (i) Sales of oil cakes and\n\t\t\t\tde-oiled cakes are specified sales u/s 60(1) (1) by Notification\n\t\t\t\tNo. (GHN-64) VAT-2006/S. 60(1)(1) TH dated 17-5-2006 for which\n\t\t\t\ttax invoice shall not by issued by dealer, (ii) Whole of tax\n\t\t\t\tpayable by registered dealer on sales of oil cakes and de-oiled\n\t\t\t\tcakes of cotton seeds made during the first year endings on\n\t\t\t\t31-3-2009 eligible for remission conditionaly by (GHN-17) S.\n\t\t\t\t41(1) (6) dated 1-4-2008.\nNote:-\nFour paise in the rupee\n54.\n(i) Oilseeds of all\n\t\t\t\ttypes (ii) Peanuts\n(iii) Other seeds not\n\t\t\t\tspecified in Schedule I\nNote ;- (i)\n\t\t\t\tSeeds of all types other than, imported seeds used for showing\n\t\t\t\tpurpose exempt for whole of tax by noti. no. (GHN-44)\n\t\t\t\tVAT-2006/S.5(2)(3) TH dated 29-4-2006. Sr.No.4\nNote ;-\n(ii) Purchases of Isabgul seeds from URD by a\n\t\t\t\tR.D. intended for use in manufacture of Isabgul for its sales\n\t\t\t\twith in state are exempt from whole of purchases tax payable u/s\n\t\t\t\t9(1) by Entry 43 of Notification No. (GHN-61) Sec. 5(2) (6) TH\n\t\t\t\tw.e.f. 16-5-06.\nFour paise in the rupee\n55.\nPacking materials as\n\t\t\t\tmay be specified by the Government.\nNote:- (i) refer Notification No. (GHN.18)VAT-2006/Sch.II (55)(3)\n\t\t\t\tTH.dated 29-3-2006 Sr. No. lto 38 and (GHN.48) VAT-2006/ SCH-II\n\t\t\t\t(55) (7) TH. dated 29-4-2006 Sr. No. 39 to 40\nNote:-\n(ii) Sales of used gunny bags are exempt from\n\t\t\t\twhole of tax by Notification No. (GHN-73) Sec. 5(2) (9) TH dated\n\t\t\t\t6-6-2006.\nFour paise in the rupee\n56.\n(i) Paper of all\n\t\t\t\ttypes. [including newsprint] .\n[including newsprint] .\nNote:- (i) Rate of C.S.T. inter state on news print 2% Sec. 8(5)(122)\n\t\t\t\tdated 29-4-06\nNote:-\n(ii) Sales or\n\t\t\t\tpurchases of hand made paper covered in this Entry\n\t\t\t\tare exempt from whole of tax by Entry 16 of Notification No.\n\t\t\t\t(GHN-44) u/s. 5(2)(3) w.e.f. 29-4-05.\nhand made paper\n(ii) Stationery\n\t\t\t\tarticles such as-\nExercise books, graph\n\t\t\t\tbook and laboratory note book, drawing books, examination answer\n\t\t\t\tbooks, catalogues and publications to which [Entry 8] of\n\t\t\t\tschedule I does not apply: Pre printed or Printed material,\n\t\t\t\tcalendar or Calendar Datta; Charts, maps and globes for\n\t\t\t\teducational use;\n[Entry 8]\nWriting instruments such as fountain pens,\n\t\t\t\tstylograph pens, ball-point pens, Leadpencils and pencils of all\n\t\t\t\ttypes and spare parts and accessories of pens and pencils; [xxx] crayons, foot rules, slide rules, geometrical instruments, [scientific instruments] , [measuring instruments] mathematical instruments or parts thereof or mathematical\n\t\t\t\tinstruments boxes, school colour boxes, black board, rubber\n\t\t\t\terasers, pencil sharpners, dissection boxes, Audio picture cards,\n\t\t\t\tprinting ink, cartridges and toner, drawing pin, drawing brushes,\n\t\t\t\trubber rings. 4[stationery articles made of plastics]\n[xxx]\n[scientific instruments] ,\nFour paise in the rupee\n57.\nPesticides, weedicides and insecticides.\nFour paise in the rupee\n58.\nPipes of all\n\t\t\t\tvarieties including G.I. Pipes, C.I.Pipes, ductile pipes and PVC\n\t\t\t\tPipes.\nNote:- Rate of Tax on Fittings of\n\t\t\t\tabove entry is 4% by Notification No. (GHN-44) VAT-06-S.5\n\t\t\t\t(2)(3)-TH Dt. 29-4-06. Sr.No. 25\nNote:-\nFour paise in the rupee\n[58A\n[58A\nMachinery\n\t\t\t\t(including spare parts, accessories and components thereof) used\n\t\t\t\tin manufacture of goods excluding domestic appliances (whether\n\t\t\t\tfitted or not with electric motor) such as grinder, mixer,\n\t\t\t\tgrinder-cum-mixer, juicer, blender,water purifier,flour mill,\n\t\t\t\ttoaster, oven, etc [Plant and Machinery 1-4-06 to 31-3-08]\nMachinery\n\t\t\t\t(including spare parts, accessories and components thereof) used\n\t\t\t\tin manufacture of goods excluding domestic appliances (whether\n\t\t\t\tfitted or not with electric motor) such as grinder, mixer,\n\t\t\t\tgrinder-cum-mixer, juicer, blender,water purifier,flour mill,\n\t\t\t\ttoaster, oven, etc [Plant and Machinery 1-4-06 to 31-3-08]\nNote:- (i)\n\t\t\t\tRate of Tax on Components, Parts and Accessories of above item is\n\t\t\t\t4% by Notification No. (GHN-44) VAT-2006-S.5 (2)(3) TH Dated\n\t\t\t\t29-4-06 Sr. No.26\nNote:-\n(ii) Machinery\n\t\t\t\tincluding parts and accessories thereof used in execution of\n\t\t\t\tworks contract rate of tax 4% by Notification No (GHN-44) VAT\n\t\t\t\t-2006, S-5(2)(3) TH dated 29-4-06 Sr.No. 35\n(iii) Pully Patta\n\t\t\t\topen type flour mill is considered as industrial flour mill and\n\t\t\t\tincluded as machinery in this Entry by P.C. GUjka/VAT/2006-07/Ja\n\t\t\t\t18/15 dated 24-7-06.\n(iv) Valves of all types-notify as industrial\n\t\t\t\tinput (11/42A) 4% Notification No. (GHN-17) dated 22-5-07 Sr.No.\n\t\t\t\t83\nFour paise in the\n\t\t\t\trupee\";\nFour paise in the\n\t\t\t\trupee\";\nFour\n\t\t\t\tpaise in the rupee]\nFour\n\t\t\t\tpaise in the rupee]\n59.\nPlastic footwear\nNote:- (i)\n\t\t\t\tFootwear (unbranded) 4% by Notification No.(GHN-44)\n\t\t\t\tVAT-2006/S.5(2)(3) TH dated 29-4-2006 Sr.No. 36.\nNote:-\n(ii) Explanation for meaning of \"brand\"\n\t\t\t\tas given in Notification No. (GHN-66) 2(GHN-68) dated 18-5-06 is\n\t\t\t\tapplicable to this Entry also refer P.C. Gujka (VAT/Ja.ll dated\n\t\t\t\t15-6-06.\nFour paise in the rupee\n60.\nReadymade garments\n\t\t\t\tand articles prepared from any textile\nNote:- (i) Sales or Purchases of\n\t\t\t\thandkerchief covered in this Entry are exempt from whole of tax\n\t\t\t\tby Entry-17 of Notification No. (GHN-44) u/s. 5(2)(3) w.e.f.\n\t\t\t\t29-4-06.Newar (ii) Sales or Purchases Saree fall are exempt from\n\t\t\t\twhole of tax by Entry at Sr-50 of Notification No. (GHN-77) Sec.\n\t\t\t\t5(2) (10) TH. w.e.f 19-7-06.\nNote:-\nFour paise in the rupee\n61.\nRenewable energy devices and [components\n\t\t\t\tand]\n[components\n\t\t\t\tand]\nFour paise in the rupee\n62.\nRaw wool and wool\n\t\t\t\ttops.\nNote:- Raw wool is Exempt from\n\t\t\t\tWhole of Tax by Notification No. (GHN-44) VAT-2006-S.5(2)(3) TH\n\t\t\t\tDated 29-4-06 Sr.No.20\nNote:-\nFour paise in the rupee\n63.\nSafety matches.\nFour paise in the rupee\n64.\nScreen printing blocks meant for use in printing\n\t\t\t\tfabrics.\nFour paise in the rupee\n[65.\n[65.\n(i) Sewing\n\t\t\t\tmachines.\n(i) Sewing\n\t\t\t\tmachines.\nNote:- Rate of Tax on Components, Parts and Accessories of Sewing\n\t\t\t\tmachines i.e entiy(i) is 4% by Notification No. (GHN-44)\n\t\t\t\tVAT-2006-S.5(2)(3) TH Dated 29-4-06 Sr.No.28\nNote:-\n(ii) Needles of all types\n(ii) Needles of all types\nFour paise in the rupee]\nFour paise in the rupee]\n66.\nSilk fabrics.\nFour paise in the rupee\n67.\nSim cards.\nFour paise in the rupee\n[67A\n[67A\nSoap (hand made)\nSoap (hand made)\nFour paise in the rupee]\nFour paise in the rupee]\n68.\nSoftware\nFour paise in the rupee\n69.\nSoda ash\nFour paise in the rupee\n70.\n(i) Sport goods excluding footwear\nFour paise in the rupee\n(ii) Equipment of physical exercise.\n71.\nStarches and maize flour and topioca flour\nFour paise in the rupee\n72.\nSteam\nFour paise in the rupee\n73\nSugar of [all\n\t\t\t\ttypes to which entry 51A in schedule I does not apply]\n[all\n\t\t\t\ttypes to which entry 51A in schedule I does not apply]\nNote:- (i)\n\t\t\t\tSugar of all types covered by this entry other than sugar\n\t\t\t\timported from outside the territory of India is Exempt from Whole\n\t\t\t\tof Tax by Notification No. (GHN-35) VAT-2006-S.5 (2)(1) TH Dated\n\t\t\t\t31-3-06 Sr. No. 2.\nNote:-\n(ii) Sales or\n\t\t\t\tPurchases of Khandsari covered in this Entry are exempt from\n\t\t\t\twhole of tax by Entry-15 of Notification No. (GHN-44) Sec.5 (2)\n\t\t\t\t(3) TH. w.e.f. 29-4-06.\n(iii) Purchase of\n\t\t\t\tsugarcane for the purpose of use in the manufacture of sugar or\n\t\t\t\tKhandsari- to the extent to which the amount of purchase tax\n\t\t\t\tpayable under subsection (2) of section -9 exceeds two paise in\n\t\t\t\tthe rupee by Entry 54 of Notification (GHN-107) S. 5(2) (14) TH.\n\t\t\t\tdated 17-10-2006. Sr. No. 72\n(iv) Denatured Ethyl alcohol of any strength\n\t\t\t\tnotify as industries input (11/42A) 4% by Nod. (GHN-17) dated\n\t\t\t\t22-5-07 Sr.No. 83\nFour paise in the rupee\n74.\nSugarcane\nNote :- (i) Purchase of sugarcane\n\t\t\t\tfor the purpose of use in the manufacture of sugar or Khandsari-\n\t\t\t\tto the extent to which the amount of purchase tax payable under\n\t\t\t\tsubsection (2) of section -9 exceeds two paise in the rupee by\n\t\t\t\tEntry 54 of Notification (GHN-107) S. 5(2) (14) TH. dated\n\t\t\t\t17-10-2006. Sr. No. 72 (ii) Denatured Ethyl alcohol of any\n\t\t\t\tstrength notify as industries input (II/42A) 4% by Notification\n\t\t\t\t(GHN-17) dated 22-5-07 Sr.No. 83\nNote :-\nFour paise in the rupee\n[74A\n[74A\nSweets and sweetmeats [including chikki and\n\t\t\t\tRevdi]\nSweets and sweetmeats [including chikki and\n\t\t\t\tRevdi]\nFour paise in the rupee]\nFour paise in the rupee]\n[74B\n[74B\nTea in leaf or powder form\nTea in leaf or powder form\nFour paise in the rupee]\nFour paise in the rupee]\n[75.\n[75.\n(i) Threads,\n\t\t\t\ttwines, strings or roaps prepared from any material or goods or\n\t\t\t\twaste thereof other than those specified in entry 5 IB in\n\t\t\t\tSchedule I.\n(i) Threads,\n\t\t\t\ttwines, strings or roaps prepared from any material or goods or\n\t\t\t\twaste thereof other than those specified in entry 5 IB in\n\t\t\t\tSchedule I.\n(ii) Sewing threads.\n(ii) Sewing threads.\nFour paise in the rupee]\nFour paise in the rupee]\n76.\nTimru leaves or Beedi leaves.\nFour paise in the rupee\n[76A\n[76A\nTobacco of all\n\t\t\t\ttypes to which entry 51C in Schedule I does not apply.\nTobacco of all\n\t\t\t\ttypes to which entry 51C in Schedule I does not apply.\nNote:- Tobacco of all types\n\t\t\t\tcovered by this entry other than Tobacco imported from outside\n\t\t\t\tthe territory of India is Exempt from Whole of Tax by\n\t\t\t\tNotification No. (GHN-35) VAT-2006-S.5(2)(l) TH Dated 31-3-06.\n\t\t\t\tSr. No. 3 refer Sr.No.82\nNote:-\nFour paise in the\n\t\t\t\trupee]\nFour paise in the\n\t\t\t\trupee]\ndeleted w.e.f. 1-4-07\n[76B\n[76B\nTools meant for\n\t\t\t\tuse by carpenters and blacksmith\nTools meant for\n\t\t\t\tuse by carpenters and blacksmith\nNote:- Rate of Tax on Components,\n\t\t\t\tParts and Accessories of above entry is 4% by Notification No.\n\t\t\t\t(GHN-44) VAT- 2006-S.5(2)(3) TH Dated 29-4-06. Sr No. 29\nNote:-\nFour paise in the rupee]\nFour paise in the rupee]\n[76C\n[76C\nToys [including rubber ballons] other than\n\t\t\t\telectronic toys\nToys [including rubber ballons] other than\n\t\t\t\telectronic toys\nFour paise in the rupee]\nFour paise in the rupee]\n77.\n(i)Tractor of all\n\t\t\t\ttypes, Power tillers and trailer of tractors.\n(ii)\n\t\t\t\tTractor-trailers.\nNote:- Rate of Tax on Components, Parts and\n\t\t\t\tAccessories of above entry (i) (ii) is 4% by Notification No.\n\t\t\t\t(GHN-44) VAT-2006- S.5(2)(3) TH Dated 29-4-06.Sr. No. 30.\nFour paise in the rupee\n78.\n(i) Transformers,\n\t\t\t\tswitch gears, switch boards, and spares parts and accessories\n\t\t\t\tthereof.\n(ii) [Transmission] towers and parts\n\t\t\t\tthereof.\nFour paise in the rupee\n79.\nUmbrella of all types. [and parts and\n\t\t\t\taccessories]\nFour paise in the rupee\n80.\nUtensils of all\n\t\t\t\ttypes.\nNote:- (i)\n\t\t\t\tRate of Tax on Pressure cookers, pressure pans and it's parts is\n\t\t\t\t4% by Notification No. (GHN-44) VAT- 2006-S.5(2)(3) TH Dated\n\t\t\t\t29-4-06. Sr. No. 27.\nNote:-\n(ii) For List of Utensils issued by VAT Dept,\n\t\t\t\trefer P.C. 17/ 16 dated 1-8-2006.\nFour paise in the rupee\n81.\nVessels of every description to be used for\n\t\t\t\tplying on water.\nFour paise in the rupee\n82.\n(i) Water pumps and\n\t\t\t\twater pumping sets including Centrifugal, monoblock or\n\t\t\t\tsubmersible pumps and parts thereof.\n(ii) Hand pumps and parts and fittings thereof.\nFour paise in the rupee\n[82A\n[82A\nWeighing scales of\n\t\t\t\tall types other than electronic weighing scales]\nWeighing scales of\n\t\t\t\tall types other than electronic weighing scales]\nNote:- Above entry including\n\t\t\t\tComponents and Parts of above entry is Exempt from Whole of Tax\n\t\t\t\tby by Notification No. (GHN-44) VAT- 2006- S.5(2)(3) TH Dated\n\t\t\t\t29-4-06.Sr.No.12.]\nNote:-\nFour paise in the rupee\nFour paise in the rupee\n83.\nWet dates known as Khajur.\nNote :- Rate of CST on inter state\n\t\t\t\tfor Khajur against `c' form reduced u/s 6(5) (124) 0.05% w.e.f.\n\t\t\t\t9-2-07\nNote :-\nFour paise in the\n\t\t\t\trupee\n84.\nWindings wires including super enamelled copper\n\t\t\t\twinding wire and plastic coated winding wire.\nFour paise in the rupee\n85.\nWires, nails and blue\n\t\t\t\ttacks.\nNote:- Khilla(Nails) Rate of tax\n\t\t\t\t4% by Notification No.(GHN-44) VAT-2006/S.5(2)(3)TH. dated\n\t\t\t\t29-4-06 Sr. No. 38\nNote:-\nFour paise in the rupee\n86.\n(i) yam, or yam waste\n\t\t\t\tof all types (including cotton yam)\n(ii) Fibres or fibre\n\t\t\t\twaste of all types.\nNote:- above entry (i) : (i) Whole of tax payable under section-7\n\t\t\t\tconditionally remitted on sales of twisted filament yams\n\t\t\t\t(including crepe yam) manufactured by independent twister-by\n\t\t\t\tNotification No. (GHN-83) VAT-2006/ S. 41(1) (2) TH. dated\n\t\t\t\t19-7-06.\nNote:-\n(ii) Yam of all types except Nylon yam, Polyster\n\t\t\t\tviscose yam cotton yam are liable to Entry Tax 4% 4-8-2006.to\n\t\t\t\t310308 w.e.f 1-4-08 5%\nFour paise in the rupee\n87.\nAll goods other than\n\t\t\t\tthose specified in [schedule 1 or Schedule III] and in the\n\t\t\t\tpreceding entries of this schedule.\nNote : As per proviso of\n\t\t\t\tSec7(lA)(i) two and half paise in the rupee levied an additional\n\t\t\t\ttax on the turn over of sales of goods w.e.f 1-4-08\nNote :\nTwelve and half paise in the rupee\n[Schedule - III]\n[See: Section 7 and Section 9]\n[See: Section 7 and Section 9]\nGoods, The Sales or Purchase of which is Subject to Tax and the Rate of Tax\nGoods, The Sales or Purchase of which is Subject to Tax and the Rate of Tax\nSr. No.\nSr. No.\nDescription of Goods\nDescription of Goods\nRate of Tax\nRate of Tax\n1\n1\n2\n2\n3\n3\n1.\nHigh speed diesel oil\nTwenty-four paise in the rupee\n2.\nAviation Gasoline (Duty paid)\nThirteen paise in the rupee\n3.\nAviation Gasoline (Bonded)\nTwenty-six paise in the rupee\n4.\nAviation turbine fuel (Duty paid)\nThirty paise in the rupee\n5.\nAviation turbine fuel (Bonded)\nThirty-eight paise in the rupee\n6.\nAny other kind of motor spirit.\nTwenty-six paise in the rupee.\n(a) \"motor spiril\" means, -\n(i) any inflammable hydro-carbon (including any mixture of hydro-carbons or any liquid containing hydro-carbons) which is capable of being used for providing reasonable efficient motive power for any form of motor vehicle or vessel of any kind of aircraft; and\n(ii) power alcohol, that is, ethyl alcohol of any grade (including such alcohol when denatured or otherwise treated), which is either by itself or in admixture with any such hydro-carbon, is capable of being used as aforesaid but does not include such form of inflammable hydrocarbon materials as the State Government may; by notification in the Official Gazette , specify in this behalf;\n(b) the rate of tax in column 3 indicates that the tax on goods to which entry relates shall be charged on the basis of sale price of the respective goods.\"]\nNote: - (1) Entry Sr. I & 6 No. Tax credit can be claimed for this goods as provided by Section 11(5) (11) unless its purchased are intended for resales.\nNote:\n(2) Only for Entry-1 the goods covered in this entry is also liable to entry tax 24%.\n(3) refer R-26(b) for time limit of return.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 17th May, 2019 [guj217]",
        "Act Number": "Gujarat Act No. 1 of 2005",
        "Enactment Date": "31st March, 2006",
        "Act Year": "2003",
        "Short Title": "The Gujarat Value Added Tax Act, 2003",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}